Chapter CG30670

Published date12 March 2016
Record NumberCG30670

Special personal representatives are appointed in addition to ordinary personal representatives when

  • the deceased was a tenant for life of a trust containing land

and

and

  • after the death of the life tenant the land continues to be settled land within the Settled Land Act 1925.

The special personal representatives deal only with this settled land and act totally independently of the ordinary personal representatives. They have to account for any Inheritance Tax arising in respect of this settled...

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