INHERITANCE TAX – personal representative distributing assets of estate to beneficiary on basis that beneficiary would discharge IHT liability – appeal on basis that PR no longer has assets of estate – liability of personal representative – appeal struck out – s200 Inheritance Tax Act 1984 – Rule 8, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
Citations:
[2018] UKFTT 204 (TC)
Links:
Jurisdiction:
England and Wales
Inheritance Tax
Updated: 14 April 2022; Ref: scu.609273