Harris v HMRC [2018] WTLR 119

Spring 2018 #171

HMRC successfully applied to strike out Mr Harris’ appeal against an inheritance tax determination, under Rule 8 of the Tribunal Procedure (First-Tier Tribunal) (Tax Chamber) Rules 2009.
 Mr Hughes was appointed as Administrator of the deceased’s estate in June 2013. HMRC opened an enquiry into the IHT400 he filed, and determined that the IHT payable was £341,278.76. Mr Harris requested a statutory review of this determination; this upheld the determination. Mr Harris appealed against the findings of this review, though he did not challenge the quantum of the determination.


The b...

HMRCC v Hanson [2013] UKUT 0224 (TCC)

July/August 2013 #131

Mr Hanson (the respondent) is the trustee for a trust created in 1957 by his grandfather, which gave his father Joseph Hanson (the deceased) a life interest. The trust consisted of a house in Milton Keynes.

The deceased lived in the house until 1978 and when he moved out the respondent moved in. There was no change in ownership of the property. The Hansons are a farming family and at the time of his father’s death the respondent owned and farmed 128 acres of land nearby, he rented a further 28 acres and farmed an additional 67 acres co-owned by him and the deceased and ran t...