Commentary

I11.313 Appeals to the Tribunal

IHT, trusts and estates

I11.313 Appeals to the Tribunal

Appellate tribunals and courts

I11.313 Appeals to the Tribunal

There is no obligation on the appellant to pursue the review procedure set out above. The appellant may notify the appeal to the Tribunal if no request for a review has been made, no offer of a review has been made or if the appellant does not wish to accept the offer of a review. Further, if the appellant disagrees with the outcome of a review, he still has the option of notifying the appeal to the Tribunal.

The general rule was that IHT appeals lay to the Special Commissioners1. Following

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