'Free of duty' provisions affecting the residue
Direction to pay IHT from residue
A direction to pay 'my … death duties' out of residue means that 'the death duties on [all] benefits conferred by my Will' should be paid out of residue1; the words 'the death duties payable out of my estate' have the same meaning2.
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Web page updated on 17 Mar 2025 17:12