Chapter IHTM28082
| Published date | 20 March 2016 |
| Record Number | IHTM28082 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
This instruction applies to estates in England, Wales and Northern Ireland only.
The Mental Capacity Act 2005, which came fully into force on 1 October 2007 provides for a system of court appointed deputies to act as receivers for people who lack the capacity to look after their own affairs. When the person who lacks capacity dies the property in their estate ceases to be in the hands of the deputy. So you should not allow any deductions for costs for the deputy after the date of death.
Where a receiver was appointed before October 2007 this would have been done under the Mental Health...
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