Commentary

I11.408 Certificates of tax paid

IHT, trusts and estates

I11.408 Certificates of tax paid

I11.408 Certificates of tax paid

Anyone who has paid or borne IHT for which he is not ultimately liable is entitled, upon application in the prescribed form, to obtain a certificate from the Board specifying the IHT (and interest1) paid and the debts and incumbrances allowed in valuing the property2. Such a certificate is conclusive as between the payer of the IHT and the person who is ultimately liable3. Any IHT repayable is repaid to the person producing the certificate4.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial