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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.5 The conditional exemption for heritage property /Conditional exemption—chargeable events / I7.513E Conditional exemption—persons liable for the IHT
Commentary

I7.513E Conditional exemption—persons liable for the IHT


IHT, trusts and estates

The persons liable for the IHT on a chargeable event are:

  1. Ìý

    •ÌýÌýÌýÌý in the case of a material breach of an undertaking1, or

  2. Ìý

    •ÌýÌýÌýÌý in the case of a death2

the

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