Commentary

I11.233 Inspection of records

IHT, trusts and estates

I11.233 Inspection of records

I11.233 Inspection of records

Persons authorised by HMRC may, without payment, inspect documents in the custody of public officers, including officials of unit trust schemes if their inspection may result in an IHT liability or lead to the discovery of any fraud or omission in relation to IHT, and may take any necessary notes and abstracts1.

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