Decision Number: |
TC 04221 |
Appellant:
|
Timothy Clayton Hutchings |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Barbara MOSEDALE
|
Date Of Decision:
|
12/01/2015 |
Main Category:
|
INHERITANCE TAX |
Main Subcategory:
|
Other |
Notes:
|
IHT – penalty on beneficiary for error in IHT 400 – whether beneficiary must have duty to executor – no – whether information withheld – yes – whether penalty must be to best judgement – no – appeal dismissed |
Decision(s) to Download:
|
TC04221.pdf
|