IHTM34163 - Appropriate person: death of the legal personal representative or the trustee

There will be occasions when a sole legal personal representative or a single trustee dies before the claim is made. As it is the capacity of the person that makes the sales or claims the relief that matters, the new legal personal representative or trustee can make the claim in respect of all shares sold in that capacity within 12 months of the original deceased’s death, IHTA84/S178 (4).