Commentary

I10.261 'Free of duty' provisions generally

IHT, trusts and estates

I10.261 'Free of duty' provisions generally

'Free of duty' provisions

I10.261 'Free of duty' provisions generally

Any testator, settlor or other disponer may direct, so far as his powers of disposition extend, and without prejudice to the rights of the Crown1, how any IHT is to be paid or borne by the beneficiaries.

The construction of 'free of duty' provisions, and of other directions regarding the discharge of IHT, relates more to the subject of statutory construction in general than to the subject of IHT. As the rules of construction generally are outside the scope of this work, the cases which all arose in relation to

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