IHTM30022 - Liability on death transfers: other unsettled property (except GWRs)

This category includes survivorship property (IHTM15081), nominated property (IHTM15101) and partnership interests (IHTM25091) subject to restricted powers of disposition under the partnership contract.

»Ê¹ÚÌåÓýapp persons liable are the same as for the free estate (IHTM30021). »Ê¹ÚÌåÓýapp surviving joint owner or partner or other person entitled under the contract will normally be liable under IHTA84/S200 (1)(c) as vestee or beneficiary or both.

»Ê¹ÚÌåÓýappre are separate instructions for gifts with reservation (GWRs) (IHTM30081).