IHTM30062 - Liability on lifetime transfers chargeable when made: persons liable
Where the chargeable transfer is made by a disposition ( IHTM04023) of the transferor (and the transfer is not a PET ( IHTM04057)), the persons liable for the tax immediately payable are specified in IHTA84/S199 as shown in the following table.
Persons liable |
Authority |
| The transferor ( IHTM30071), who is primarily liable | IHTA84/S199 (1)(a) |
| If the tax remains unpaid after the due date (IHTA84/S204 (6)(a)), the following persons are also liable ( IHTM30072) to a limited extent | |
| the transferee | IHTA84/S199 (1)(b) |
| any person in whom the property is vested | IHTA84/S199 (1)(c) |
| and where property is settled by the transfer, any person for whose benefit any property or income from it is applied. | IHTA84/S199 (1)(d) |
| In certain circumstances the spouse or civil partner of the transferor ( IHTM30073) can be liable. | IHTA84/S203 |
