Grant on credit

Has anyone obtained a Grant on credit since the Budget announcement that the executors no longer need to first try and obtain a commercial loan for payment of IHT?

HMRC has advised us that it will not issue a Grant on credit unless the deceased’s property has been sold subject to contract and the conveyancer gives an undertaking to pay the IHT within a set period after completion.

We have pointed out that it will be difficult to find a purchaser in these circumstances and suggested that HMRC put a charge on the property, but HMRC has rejected this.

Would the Court issue a Grant ad colligenda bona instead?

Sell the Property and then pay the tax.