Commentary

I1.558 Administration and collection

IHT, trusts and estates

I1.558 Administration and collection

I1.558 Administration and collection

IHT is administered by HMRC Trusts and Estates, Inheritance Tax, with offices in Nottingham, Edinburgh and Belfast (see I11.103). Most appeals from determinations by HMRC (see I11.301–I11.304 for these) will be dealt with by the First-tier Tribunal with a right of appeal to the Upper Tribunal (see I11.108–I11.109, I11.310), but appeal straight to the High Court in England (or Court of Session in Scotland) is possible on questions of law (see I11.314). Some complex matters may be considered suitable for transfer to the Upper Tribunal to be dealt with there, without there first having been a hearing before the First-tier Tribunal. However, even if a matter is considered suitable for transfer,

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