Inheritance tax: liability and burden | Practical Law
A practice note looking at the person(s) who are liable to pay inheritance tax (IHT) to HMRC and the extent of their liability. It also considers who bears the ultimate burden of the tax.
A practice note looking at the person(s) who are liable to pay inheritance tax (IHT) to HMRC and the extent of their liability. It also considers who bears the ultimate burden of the tax.