FTTTx (Special Commissioners) Inheritance Tax; administration and collection; executor as personal representative delivering account of heritable property of deceased; whether account incorrect; whether incorrect account fraudulently or negligently delivered; failure to declare that value of property was a provisional estimate; penalty; powers of the Tribunal; mitigation; Inheritance Tax Act 1984 sections 216, 247, 249 and 253
Gordon Reid QC
[2009] STC (SCD) 479, [2009] UKFTT 67 (TC)
Bailii
England and Wales
Inheritance Tax
Updated: 01 November 2021; Ref: scu.373583
