IHTM30022 - Liability on death transfers: other unsettled property (except GWRs)

This head includes survivorship property ( IHTM15081), nominated property (IHTM15100) and partnership interests (IHTM25090) subject to restricted powers of disposition under the partnership contract.

The persons liable are as for the free estate ( IHTM30021). The surviving joint owner or partner or other person entitled under the contract will normally be liable under IHTA84/S200 (1)(c) as vestee or beneficiary or both.

There are separate instructions for GWRs ( IHTM30081).