IHTM30031 - Definition and extent of liability: personal representatives

Under IHTA84/S272 the term 鈥榩ersonal representatives鈥� (IHTM05012) includes

  • any person by whom, or on whose behalf, an application is made for a grant (IHTM05001) or reseal in the United Kingdom
  • any such person as is mentioned in IHTA84/S199 (4)(a) - broadly an executor de son tort or constructive trustee.

Scotland

In Scottish law 鈥榩ersonal representatives鈥� has no precise meaning.聽 It should be regarded as comprising in Scotland those persons who would answer the description in English law (including the extension by IHTA84/S272). Any question of whether a Judicial Factor is included in the term should be referred to Technical in Edinburgh.