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If a sole legal personal representative or a single trustee dies before any claim is made then the replacement legal personal representative or trustee can make the claim instead. IHTA84/178 (4) confirms that it is the capacity of the person that makes the sales or claims the relief that matters. »Ê¹ÚÌåÓýapp personal representative and the trustees are treated for the purposes of the claim as a single and continuing body of persons, distinct from the individuals who may from time to time act in that capacity.

»Ê¹ÚÌåÓýapp new legal personal representative or trustee can make the claim in respect of all shares sold in that capacity within 12 months of the original deceased’s death.

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