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Home / Simons-Taxes /IHT, trusts and estates /Part I10 Liability and incidence /Division I10.2 Burden of tax /Burden of tax—overview / I10.203A Burden of tax on death—generally
Commentary

I10.203A Burden of tax on death—generally


IHT, trusts and estates

IHT as a testamentary expense

IHT, along with any interest on any outstanding IHT1, is borne by the deceased's estate, as part of the general testamentary and administration expenses, where2:

  1. Ìý

    •ÌýÌýÌýÌý the deceased's personal representatives (PRs) are liable to pay IHT on the deceased's death

  2. Ìý

    •ÌýÌýÌýÌý the tax relates to the IHT charge on his estate immediately before his death3

  3. Ìý

    •ÌýÌýÌýÌý the property to which it relates is in the UK and vests in the PRs

  4. Ìý

    •ÌýÌýÌýÌý it relates to property which

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Web page updated on 17 Mar 2025 16:22