The question of what tax is to be treated as a "testamentary expense" is regulated by IHTA 1984, s. 211(1), in respect of deaths on or after 26 July 1983 as follows:

‘Where personal representatives are liable for tax on the value transferred by a chargeable transfer made on death, the tax shall be treated as part of the general testamentary and administration expenses of the estate, but only so far as it is attributable to the value of property in the United Kingdom which–

(a)vests in the deceased's personal representatives, and

(b)was not immediately before the death comprised in a settlement.’

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