Commentary

I5.923 Previous killed in war or common soldier relief

IHT, trusts and estates

I5.923 Previous killed in war or common soldier relief

I5.923 Previous killed in war or common soldier relief

Whatever the size or make up of the estate of the first spouse to die, estate duty is deemed to have been paid on it, for the purposes of the surviving spouse exemption, if the killed-in-war relief1 from duty was then available. Duty is also regarded as having been paid on property representing the £5,000 in respect of which duty was remitted under earlier killed-in-war legislation. Indeed, where a person died before 12 March 1952 and his estate was wholly exempt as the property of a common seaman, marine, or soldier

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