Commentary

I5.922 Prior payment of duty

IHT, trusts and estates

I5.922 Prior payment of duty

I5.922 Prior payment of duty

As stated in I5.921, the surviving spouse exemption applied only where estate duty was paid, or is deemed to have been paid, on the first death: it is not enough that duty was then payable1.

Clearly, if the property concerned fell outside the scope of estate duty on the first death, or was covered by an exemption from duty then available, duty cannot be said to have been paid. However, if no duty was payable on the first death by reason only of the deceased's estate being below the taxable limit, duty is deemed to have

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