– see also Personal representatives

As trustees

Commentary – 4.1.2

Charge to tax

Commentary – Tax Reporter ¶134-900

Development land tax, disposal of land

Case Law – Inland Revenue Commissioners v. Matthew's Executors. [1984] BTC 8,061

Inheritance tax, personal liability

Case Law – Inland Revenue Commissioners v. Stannard. [1984] BTC 8,041

Remuneration

Commentary – Tax Reporter ¶488-960
HMRC Guidance – ESM4520
Case Law – Dale v. Commissioners of Inland Revenue