Personal representatives must pay HMRC Inheritance Tax

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A recent case reminds us that personal representatives must pay HMRC Inheritance Tax.  In the case “G Harris as personal representative of HM (deceased)” the personal representative had distributed all funds to a beneficiary who promised to pay the inheritance tax.  The beneficiary (a brother of the deceased) moved abroad and cannot be located.  HMRC are requiring the personal representative to pay £341,000 inheritance tax due on the estate.

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