Commentary

I11.108 The First-tier Tribunal (Tax Chamber)

IHT, trusts and estates

I11.108 The First-tier Tribunal (Tax Chamber)

I11.108 The First-tier Tribunal (Tax Chamber)

Appeals against a determination of liability to IHT, whether of fact or law, lie to the First-tier Tribunal1. The Special Commissioners used to also have a function in relation to notices requiring information issued by HMRC; the consent of a Commissioner was required for such a notice2. Following the creation of the First-tier Tribunal, the consent of the tribunal was required before such a notice could be issued3. A notice for information may be issued against a taxpayer without obtaining the consent of the tribunal. In the case of a notice issued against a

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