Chapter IHTM28385
| Published date | 20 March 2016 |
| Record Number | IHTM28385 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The right to reimbursement is most likely to arise in connection with a guarantee debt (IHTM28354). But it may also arise in relation to, for example, a lessee who has assigned a lease - in which case the lessee would be entitled to reimbursement from the assignee. And in Re Latham [1962] Ch 616 a debt, being Estate Duty payable on the death of a first life tenant that remained unpaid, was held not to be a permissible deduction from the estate of a second life tenant. This was on the basis that the second life tenant’s free estate had a right to reimbursement from the capital of...
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