Commentary

I11.303 Determination of facts—statutory rules

IHT, trusts and estates

I11.303 Determination of facts—statutory rules

I11.303 Determination of facts—statutory rules

Where a fact relating to a chargeable transfer has been stated in an account1 or a return2 and the Board are satisfied that the account or return in question is correct, its determination must accord with the account or return3. Where there is no relevant account or return, or the Board are not satisfied that it is correct, then the Board may make a determination to the best of their judgment4.

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