Gross interest accrued to date of death is included as an asset of the Estate and IHT is charged at 40% on this. When the interest is paid to the executors, the Estate then (apparently) pays income tax on the full amount received including the accrued amount on which IHT has been paid. IThis seems to be double taxation on interest accrued to date of death. I can't find anything to suggest that the interest accrued to date of death can be excluded from the interest charged to income tax. Have I missed something?