IHTM30023 | Liability on death transfers: settled property in which deceased had a qualifying interest in possession
From HM Revenue & Customs · Inheritance Tax Manual
| ### Persons liable | ### Authority |
| The trustees () | |
| The personal representatives () in respect of any settled land in the United Kingdom which devolves upon or vests in them | |
| Any person in whom the property is vested at any time after the death () | |
| Any beneficiary () to an interest in possession in the property at any time after the death | |
| Any person for whose benefit () any of the settled property or income from it is applied after the death |