ITO Section 87

Deceased individuals.

(1) The legal representative of a deceased individual shall be liable for —

• (a) any tax that the individual would have become liable for if the individual had not died; and
• (b) any tax payable in respect of the income of the deceased’s estate.

(2) The liability of a legal representative under this section shall be limited to the extent to which the deceased’s estate is capable of meeting the liability. 

[(2A) The liability under this Ordinance shall be the first charge on the deceased’s estate.]

(3) For the purpose of this Ordinance,

• (a) any proceeding taken under this Ordinance against the deceased before his or her death shall be treated as taken against the legal representative and may be continued against the legal representative from the stage at which the proceeding stood on the date of the deceased’s death; and
• (b) any proceeding which could have been taken under this Ordinance against the deceased if the deceased had survived may be taken against the legal representative of the deceased.

(4) In this section, “legal representative” means a person who in law represents the estate of a deceased person, and includes any person who intermeddles with the estate of the deceased and where a party sues or is sued in representative character the person on whom the estate devolves on the death of the party so suing or sued.