Commentary

I11.341 Decisions of the First-tier Tribunal

IHT, trusts and estates

I11.341 Decisions of the First-tier Tribunal

I11.341 Decisions of the First-tier Tribunal

The Tribunal must confirm a notice of determination which has been appealed against (or if varied on a Review under IHTA 1984, s 223E, that determination as varied) unless the Tribunal is satisfied that it ought to be varied (or further varied) or quashed1. It follows that the determination will stand if the taxpayer puts forward no grounds for varying or quashing the determination and the appellant must satisfy the Tribunal that it is wrong in some way. In contrast to the proceedings before the Special Commissioner, it is now open to a taxpayer

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