Chapter IHTM24101
| Published date | 20 March 2016 |
| Record Number | IHTM24101 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Ownership is considered to mean
- in the case of property subject to relevant property trusts, (IHTM42165) legal ownership by the trustees
- in all other cases, beneficial entitlement (IHTM04031) which includes entitlement to settled property in which the deceased/transferor had a beneficial interest in possession. (IHTM16062)
In view of IHTA84/S91, where an unadministered...
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