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Home / Simons-Taxes /IHT, trusts and estates /Part I10 Liability and incidence /Division I10.2 Burden of tax /Right to refund of IHT / I10.242 Refund by instalments
Commentary

I10.242 Refund by instalments

IHT, trusts and estates

Where a person has paid IHT which he is entitled to recover from another person1 and which he could have paid by ten annual instalments2, he can recover the IHT only by the same instalments (with the same interest thereon) as he himself could have paid, unless

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