Commentary

I11.603 Incidence of IHT on death

IHT, trusts and estates

I11.603 Incidence of IHT on death

I11.603 Incidence of IHT on death

Where personal representatives are liable for IHT on a death after 25 July 1983, IHT1 is treated as part of the general testamentary and administration expenses so far as it is attributable to the value of UK property which vests in the deceased's personal representatives and was not immediately before the death comprised in a settlement, and so long as no contrary intention is revealed in the deceased's Will2. This is the case for real property in the deceased's free estate, even though it is subject to the Inland Revenue charge. IHT on settled

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