Commentary

I11.331E Case categorisation—Default Paper

IHT, trusts and estates

I11.331E Case categorisation—Default Paper

I11.331E Case categorisation—Default Paper

The category of Default Paper cases is a new concept, and is one whereby a case is dealt with on the papers without an oral hearing unless one of the parties or the Tribunal itself requests a hearing. The procedure is that HMRC have 42 days to provide a Statement of Case, and the appellant has 30 days to provide a response if he wishes, after which the case is decided on the papers. No IHT appeal is required to be categorised as a Default Paper case.

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