Commentary

I11.102 The Commissioners for Her Majesty's Revenue and Customs

IHT, trusts and estates

I11.102 The Commissioners for Her Majesty's Revenue and Customs

I11.102 The Commissioners for Her Majesty's Revenue and Customs

The Commissioners for Her Majesty's Revenue and Customs (referred to in the Inheritance Tax Act 1984 as the Board1) and referred to in this work as HMRC are appointed by Letters Patent under the Great Seal2. A Commissioner may resign by notice in writing to the Treasury but otherwise holds office in accordance with the terms of his appointment which may include terms for his dismissal3. The Commissioners may make arrangements for the exercise of their functions, including the quorum of a meeting and may provide that a function of the

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