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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.9 Settlements and other taxes /Estate duty surviving spouse exemption / I5.924 Requirement that duty paid on the settled property since the date of the settlement
Commentary

I5.924 Requirement that duty paid on the settled property since the date of the settlement


IHT, trusts and estates

For the surviving spouse exemption to apply, the duty paid on the first death must have been paid in respect of the settled property as such.

This condition is satisfied where the duty was paid on the death of an absolute owner, and the settlement was created by his will, or arose on his intestacy.

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Web page updated on 17 Mar 2025 17:15