A personal representative who transferred a deceased’s estate to a beneficiary who has apparently now vanished to Barbados has been told by the First-Tier Tribunal that he must pay a £341,278 inheritance tax bill that is due from the deceased’s estate.

David Nash, Partner and Head of Legal Practice, said “This case is a reminder that it is the obligation of the personal representative(s) of a deceased’s estate to account for any inheritance tax due.  Ignorance of this obligation is no defence, nor is transferring the assets of an estate to a beneficiary on the basis that the beneficiary will pay any inheritance tax due.”