Liability for tax on chargeable potentially exempt transfers (PETs) (IHTM04057), apart from those on the ending of a qualifying interest in possession in settled property (IHTM30091), is specified in IHTA84/S199.

### Persons liable ### Authority
The transferee (IHTM30051) IHTA84/S199 (1)(b)
Any persons in whom the property is vested (IHTM30052) IHTA84/S199 (1)(c)
Any beneficiary entitled to an interest in possession (IHTM30052) IHTA84/S199 (1)(c)
Where property is settled by the transfer, any person for whose benefit any property or income from it is applied (IHTM30054) IHTA84/S199 (1)(d)
The transferor is not liable but the personal representatives of the transferor (IHTM30043) are secondarily liable to the extent indicated in IHTA84/S204(8). IHTA84/S199(2) and S204(8)

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