Commentary

I10.263 'Free of duty'—miscellaneous provisions

IHT, trusts and estates

I10.263 'Free of duty'—miscellaneous provisions

I10.263 'Free of duty'—miscellaneous provisions

'Free of duty' provisions affecting the residue

Direction to pay IHT from residue

A direction to pay 'my … death duties' out of residue means that 'the death duties on [all] benefits conferred by my Will' should be paid out of residue1; the words 'the death duties payable out of my estate' have the same meaning2. Where the death takes place after 25 July 1983, such a direction is no longer necessary for free estate situated in the UK because IHT on UK free estate for which the personal representatives are liable is a testamentary expense3

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