Commentary

I11.310 Introduction—changes introduced as a result of the Tribunals and Enforcement Act 2007

IHT, trusts and estates

I11.310 Introduction—changes introduced as a result of the Tribunals and Enforcement Act 2007

Appeals—overview and commencement

I11.310 Introduction—changes introduced as a result of the Tribunals and Enforcement Act 2007

Prior to 1 April 2009, most appeals regarding IHT were dealt with by the Special Commissioners1. A new tax appeals system was introduced as from 1 April 2009 as part of the overhaul of the pre-existing Tribunals under the Tribunals and Enforcement Act 2007 which paved the way for the introduction of a new comprehensive Tribunals structure. As a result, many of the previous Tribunals have been replaced, including the Special Commissioners. As from 1 April 2009, the functions of the Special Commissioners

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