The first concern of the legislation is to ensure that the deceased's personal representatives, upon whom the primary liability for payment of tax falls (IHTA 1984, s. 200), are given a right of reimbursement against the beneficiaries in the estate. Thus, s. 211(3), provides in respect of deaths on or after 26 July 1983:

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.