Commentary

I11.331G Case categorisation—Standard and Complex

IHT, trusts and estates

I11.331G Case categorisation—Standard and Complex

I11.331G Case categorisation—Standard and Complex

All appeals that are not categorised as Default Paper or Basic will generally be classed as Standard, although some may be classed as Complex. It is likely that most appeals under IHTA 1984 will be categorised as Standard. Standard cases will require more detailed case management and will be disposed of after a hearing.

A case will only be categorised as Complex if the Tribunal considers that the case1:

  1.  

    •     will require lengthy or complex evidence or a lengthy hearing

  2.  

    •     involves a complex or important principle or issue, or

  3.  

    •     involves a large financial sum2.

In deciding whether a case should be categorised

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