FTTTx 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
[2015] UKFTT 9 (TC)
Bailii
England and Wales
Inheritance Tax
Updated: 27 December 2021; Ref: scu.541507