I have an estate where there is a sole Executor who is sole beneficiary. The estate is subject to IHT. There is a property but Exor/Beneficiary doesn’t reside in it but occasionally stays there as she is sorting out the contents prior to sale. She has a main residence elsewhere and is registered for council tax at that other property.
The local authority have decided to charge her the full amount of council tax as the owner of the property on the basis that she has an equitable interest in the property. The Grant of Probate has only just been issued, the balance of IHT only paid in the past week and she is likely to sell the property in the next few months. My view is that as a beneficiary she doesn’t have any equitable interest in any asset in the estate.
Have any other members encountered this with a local authority before?