IHTM30023 - Liability on death transfers: settled property in which deceased had a qualifying interest in possession
| ### Persons liable | ### Authority |
| The trustees (IHTM30034) | IHTA84/S200(1)(b) |
| The personal representatives (IHTM30031) in respect of any settled land in the United Kingdom which devolves upon or vests in them | IHTA84/S200(1)(a) |
| Any person in whom the property is vested at any time after the death (IHTM30035) | IHTA84/S200(1)(c) |
| Any beneficiary (IHTM30035) to an interest in possession in the property at any time after the death | IHTA84/S200(1)(c) |
| Any person for whose benefit (IHTM30037) any of the settled property or income from it is applied after the death | IHTA84/S200(1)(d) |