Kersner v HMRC [2019] UKFTT 221 (TC)

WTLR Issue: Autumn 2019 #176

On an appeal against HMRC’s determination of liability to inheritance tax the appellant made a number of applications in the First-Tier Tribunal (Tax Chamber), including an application to opt out of the complex track costs regime, and for disclosure of documents alleged to be relevant to the HMRC’s assessment that the appellant had not been domiciled in the UK, but in Israel, when shares had been transferred to her by her husband...

Hatton v HMRC [2010] UKUT 195 (LC)

WTLR Issue: January/February 2017 #166

The appellant appealed against a determination by HMRC under s221 of the Inheritance Tax Act 1984 that the value of a freehold interest held by the deceased in a property was £475,000 on the date of death. The appellant (the executor of the deceased’s will) contended that the value was £400,000...