I10.221 Burden of tax—other situations
There are a number of other situations in which IHT is not treated as a testamentary or administration expense.
As with other situations where this is the case, any tax paid by the PRs must, where required, be repaid to them by the recipient of the property to which the IHT relates1.
Gifts of woodlands and assets subject to conditional exemption
The IHT on works of art etc or woodlands where exemption or relief from the IHT charge on death is obtained, but an IHT charge arises from a subsequent sale or breach of undertakings, is not a testamentary expense. This is because in both cases it is not tax on the chargeable transfer on death and because the personal representatives (PRs) are not liable for it2.
If there is a specific gift by Will of works of art or woodlands (situated in the UK), the IHT on it will be payable as an administration expense if the exemption or relief is not claimed3. In the
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