IHTM30021 - Liability on death transfers: the persons liable
The persons liable where the chargeable transfer is made on death under IHTA84/S4 are as specified in IHTA84/S200 (1) as amplified by IHTA84/S200 (4), IHTA84/S209 and IHTA84/S210:
Persons liable |
Authority |
| The personal representatives ( IHTM30031) | IHTA84/S200(1)(a) |
| Any person in whom the property is vested at any time after the death ( IHTM30035) | IHTA84/S200(1)(c) |
| Any person entitled to an interest in possession in the property at any time after the death ( IHTM30035) | IHTA84/S200(1)(c) |
