Commentary

I11.331A Notifying the Tribunal

IHT, trusts and estates

I11.331A Notifying the Tribunal

I11.331A Notifying the Tribunal

If an appellant does wish to pursue his appeal before the Tribunal, a written notice of appeal should be sent to the Tribunal Service. A multi-purpose appeal form is available for download from the Tribunal's website1, which should be sent by post or email to the Birmingham office2 along with a copy of the HMRC decision or review letter that is the subject of the appeal. The appeal will be checked and categorised by reference to its complexity. Then, depending upon the category allocated, the appeal will either be determined by reference to the documentation alone, or a Tribunal hearing will be

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