Active interests

One of my clients is in a sad situation. He served in the merchant navy and is dying of cancer as a result of asbestos poisoning while in the service albeit many years ago.

My question is whether there may be an entitlement to the active service exemption from inheritance tax under IHTA 1984 s 154 for his estate on his death.

I was wondering whether the decision in Barty-King v Ministry of Defence [1979] STC 218 might be of assistance in such a case? Can readers offer advice on the relevant circumstances that must be satisfied for relief to be granted and what evidence should be obtained from whom and at what stage?

Query 17 828 – Red Ensign

Reply from Cello Boy

The...