Judith Powell

Decision released 18 March 2009

Inheritance tax – death – liability for tax – building society account not notified prior to issue of Clearance – account part of deceased's estate for inheritance tax purposes – estate distributed by executors before they realised that account part of taxable estate – nature of asset – whether settled property – persons liable for tax attributable to property in account – persons liable for tax attributable to other assets – Inheritance Tax Act 1984 s. 4, 5, 43(3), 200, 204 and 211

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