Although no immediate claim for IHT may arise in respect of
certain types of property, there may be a charge to tax in the
future on the happening of certain events. It is therefore
important that the future claims for tax are kept in view.
The caseworker will be responsible for checking whether any
future change in the interests of a will or settlement may be
chargeable to tax. The caseworker is also responsible for entering
future claims on woodland left out of account following death by
reason of woodlands relief under section 125 IHTA 1984.
