Chapter IHTM09756
| Published date | 20 March 2016 |
| Record Number | IHTM09756 |
| Court | HM Revenue & Customs |
To qualify for relief the sale must be by the deceased’s personal representatives or by persons in whom the property (IHTM04030) vested immediately after the death, IHTA84/S176 (3)(a). This might include
- the trustees of a settlement where the deceased was life tenant of the settled property, or
- a surviving joint tenant or a survivor under a special destination in the title of land.
Where the property forms part of the deceased’s personal estate at death, this condition is likely to exclude any sale by a...
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