Council Tax - Liability of the Estate

Uxb1

If the Estate pays IHT there is another reason for delaying deliberately
IHT is payable on or before 6 months after death and probate cannot be applied for until the IHT has been paid.
Therefore it again makes sense to delay paying IHT as long as possible so the estate can use the funds to generate more for the beneficiaries rather than paying it early and have HMRC benefiting from it.
This is exactly what was done the last time I did an estate. IHT was paid 2 days before the deadline and the estate benefited from that 6 months of interest and capital gain on the not inconsiderable due sum of IHT.