Chapter IHTM30031

CourtHM Revenue & Customs
Record NumberIHTM30031
Published date20 March 2016

Under IHTA84/S272 the term ‘personal representatives’ (IHTM05012) includes

  • any person by whom, or on whose behalf, an application is made for a grant (IHTM05001) or reseal in the United Kingdom
  • any such person as is mentioned in IHTA84/S199 (4)(a) - broadly an executor de son tort or constructive trustee.

In Scottish law ‘personal representatives’ has no precise meaning. It should be regarded as comprising in Scotland those persons who would answer the description in English law (including the extension by...

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