IHTM30023 - Liability on death transfers: settled property in which deceased had an interest in possession
Persons liable |
Authority |
| The trustees ( IHTM30034) | IHTA84/S200(1)(b) |
| The personal representatives ( IHTM30031) in respect of any settled land in the United Kingdom which devolves upon or vests in them | IHTA84/S200(1)(a) |
| Any person in whom the property is vested at any time after the death ( IHTM30035) | IHTA84/S200(1)(c) |
| Any beneficiary ( IHTM30035) to an interest in possession in the property at any time after the death | IHTA84/S200(1)(c) |
| Any person for whose benefit ( IHTM30037) any of the settled property or income from it is applied after the death | IHTA84/S200(1)(d) |
