Commentary

I11.403 Personal representatives

IHT, trusts and estates

I11.403 Personal representatives

I11.403 Personal representatives

Where personal representatives are liable for IHT on a death they must on delivery of their account pay all the IHT for which they are liable and may, at the same time, pay any part of the IHT for which they are not liable, if the persons liable request them to do so1. It will only be on paying the IHT for which they are liable in respect of their account that the personal representatives will obtain the Grant of Probate or of Letters of Administration authorising them to act2. This is a crucial sanction ensuring that

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