Commentary

I11.371 Service of documents

IHT, trusts and estates

I11.371 Service of documents

Determination, appeals and proceedings: miscellaneous

I11.371 Service of documents

Any document required to be served on a person under the provisions relating to IHT may be:

  1.  

    •     delivered1 to him, either by personal service or through agents

  2.  

    •     left at his usual or last known place of residence2, or

  3.  

    •     posted3 to him duly addressed to him:

    1.  

      –     at his usual or last known place of residence, or

    2.  

      –     at his place of business or employment4.

Where the taxpayer employs an agent who has authority to and agrees to accept service on his behalf, service on him will suffice on

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