IHTM30071 | Definition and extent of liability (lifetime transfers chargeable when made): transferor
From HM Revenue & Customs · Inheritance Tax Manual
Under the main meaning of transferor is a person who makes a disposition () which reduces the value of their estate. For deemed transfers of value, see .
The transferor is primarily liable for the tax payable. , limitation of liability section, contains no provisions limiting the liability of the transferor under .