Inheritance Tax Act 1984 section 232

Administration actions

Section 232 requires courts administering property to ensure that any unpaid inheritance tax attributable to that property is paid from the property under the court's control.

• Where a court is handling administration proceedings for property to which inheritance tax is attributable, it must ensure that unpaid tax is settled from that property.
• The property must be in the possession or control of the court for this provision to apply.
• The obligation covers both the tax itself and any interest that has accrued on the unpaid tax.
• The tax in question is that charged on the value transferred by a chargeable transfer, to the extent it is attributable to the property being administered.