Commentary

I11.312C Conclusion of the review

IHT, trusts and estates

I11.312C Conclusion of the review

I11.312C Conclusion of the review

The review may uphold, vary or cancel HMRC's original decision1. The conclusion of the review will be conclusive for the purposes of IHTA 1984 unless the appellant notifies the appeal to the Tribunal2. Any notification to the Tribunal following a review must be made within 30 days after the date on which HMRC notifies the appellant of the decision on the conclusion of the review3.

If HMRC fail to carry out the review within the permitted or agreed time and notify the appellant of the outcome of the review, HMRC's original view of the matter in

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