.png)
.png)
The death on active service exemption
KEY POINTS
- Injuries or illnesses suffered years before death may qualify for the exemption.
- Impact of Barty-King v Ministry of Defence on the connection of a wound and death.
- Relief extended to emergency service and aid workers.
- Charges covered by the exemption.
When George Osborne announced in the 2014 budget and autumn statements that he proposed to extend the death on active service relief to members of emergency service personnel and humanitarian aid workers he was amending one of the oldest reliefs from death duties on the statute book.
The Stamp Act 1694 which imposed probate duty in the same year provided an exemption from the duty for “any common...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
