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Home / Simons-Taxes /IHT, trusts and estates /Part I10 Liability and incidence /Division I10.2 Burden of tax /'Free of duty' provisions / I10.263 'Free of duty'—miscellaneous provisions
Commentary

I10.263 'Free of duty'—miscellaneous provisions

IHT, trusts and estates

'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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