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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Appropriate person: separate claims by legal personal representatives and trustees

If there is both free estate and settled property, both the legal personalrepresentatives and the trustees can make claims if there has been a loss on the sale ofthe ‘qualifying investments’ (IHTM34131) for whichthey are liable. You should treat the claims separately.