Executor Became Personally Liable for £90,000 in Court Case Costs and Estate Capital Transfer Tax and Interest

December 15, 2013 4:27 pm

Here, the Inland Revenue attempted to sue the executor of a deceased’s estate for approx. £75,000 capital transfer tax and interest. The defendant claimed that firstly, as executor he was only a representative of the estate and not personally liable, and secondly, as a resident of Jersey he was immune from any English legal action. However, it was held that both the court had appropriate jurisdiction under which it could bring the case, and furthermore, the executor could be sued in de bonis propriis form; therefore, he was personally liable for the amount – which, by the end of the case had reached over £90,000 plus the Revenue’s costs.