Chapter IHTM10266

CourtHM Revenue & Customs
Published date20 March 2016
Record NumberIHTM10266

If following negligence by a member of the Armed Forces of the Crown the personal representatives accept an ex-gratia payment to the personal representatives in satisfaction of all claims of the deceased, the payment is not included in the deceased’s estate. In addition, nothing is included in the estate in respect of the deceased’s right of action against the wrongdoer.

The same position arises where, as a...

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