SVM108240 - Inheritance Tax: Unadministered Estates
Under the terms of section 91 IHTA 1984, which applies to deaths or transfers on or after 1 January 1985, a person's interest, whether absolute or limited (for example a life interest), in an unadministered estate, is treated for IHT purposes as a direct interest in the whole or the appropriate part of the net assets constituting the unadministered estate.
Further details together with exmaples can be found at IHTM22022
Additional Guidance: SVM150000