I4.145 Unpaid IHT

I4.145 Unpaid IHT

A liability to IHT incurred before death is only deductible in arriving at the value of a person's estate if it is actually paid out of the estate. If a deduction is made, and the IHT is ultimately not paid out of the estate, the amount of IHT is added back to the value of the estate1.

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