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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.5 Death and other taxes /Personal representatives / I4.531 Income and gains arising before death

I4.531 Income and gains arising before death

IHT, trusts and estates

I4.531 Income and gains arising before death

The personal representatives of a deceased person are liable for the tax chargeable on the deceased, and may recover any payments made out of the assets and effects of the estate¹. Their liability in this respect is therefore limited to the assets of the deceased which passed to them on the death². If they neglect or refuse to pay the tax, they may be proceeded against in the same way as any

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B6.749 ATED—property developers

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

A4.214 Claims following further assessments—income tax and capital gains tax

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E4.115 Employment income—place of performance of duties

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

I5.1212 Protector of a foreign trust

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

I5.1304 Beneficiary with contingent interest

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