Definition and extent of liability: nature of a personal representative's liability
The liability of a personal representative (IHTM05012) is a personal one. Its character as a personal liability is not affected by the limitation on the amount of the liability by virtue of IHTA84/S204 (1).
See IRC v Stannard  STC 245, CTT Cases No. 22.
Although limitations (IHTM30032) may apply, the liability of a personal representative for IHT is not affected by the fact that for example the deceased may
- leave two Wills as in Ld. Advocate v Douglas’s Exors  55 Rep. CIR, one appointing British executors for his British property, and one appointing foreign executors for his foreign property
- leave one Will as in Re Manchester (Dowager Duchess), Duncannon (Viscount) v Manchester (Duke)  1 Ch 540, appointing two separate sets of executors.
The liability of an executor de son tort was discussed in IRC v Stype Investments (Jersey) Ltd  Ch 456, CTT Cases No. 15.
The Scottish equivalent of executor de son tort is vitious intromitter.