A personal representative liable for tax under IHTA 1984, s. 200(1)(a) is liable only to the extent of assets which he has received as personal representative, or might have so received but for his own neglect or default (s. 204(1)(a)). So far as settled land in the UK is concerned, a personal representative's liability is limited to so much of that land as is at any time available in his hands for the payment of tax, or might have been so available but for his own neglect or default (s. 204(1)(b)).

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