Commentary

I11.409 Recovery of IHT by the Board

IHT, trusts and estates

I11.409 Recovery of IHT by the Board

I11.409 Recovery of IHT by the Board

The Board cannot take any legal proceedings for the recovery of IHT or interest thereon unless the amount due has been agreed in writing between the person liable and the Board or has been specified in a notice of determination1.

However, where the amount has been specified in a notice of determination but an appeal (not a further appeal) is pending only the Board can take any legal proceedings to recover any amount agreed in writing or specified in a further notice of determination as not being in dispute2. Where a second appeal against the upholding of a notice of determination was pending, for example from the Special Commissioners to the High Court, it was apparently Revenue practice not to enforce payment3. There is no reason to suppose that this

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