The personal representative of a deceased individual’s estate was responsible for the inheritance tax payable on death and his appeal on the grounds that he did not have the funds to pay the liability after distributing estate funds to a beneficiary was struck out as having no reasonable prospect of success.
The appellant was appointed as personal representative of a deceased individual (HM). In April 2013, the appellant filed an inheritance tax account (IHT400) with HM Revenue and Customs (HMRC). In April 2014, HMRC opened an enquiry into the account, and in October 2015 issued an inheritance tax (IHT) determination on the basis that the value transferred on HM’s death was £1,178,196, and that the IHT payable was £341,278.
The appellant appealed. The grounds of his appeal were that, in essence, he did not have the funds to be able to pay the IHT liability. The appellant had apparently released a
