FTTTx INHERITANCE TAX – failure to lodge inheritance tax return on death of life tenant – trustee’s failure to respond to all correspondence from 13 August 2010 including appearing at the hearing – case heard in appellant’s absence- penalty andpound;100 for initial failure, a further penalty of andpound;100 for the continuing failure and a penalty of andpound;60 per day incurred from the date of the hearing until the return is lodged.
David Porter TJ
 UKFTT 628 (TC)
England and Wales
Updated: 11 November 2021; Ref: scu.533708