Harris v HMRC [2018] WTLR 119

Wills & Trusts Law Reports | 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.


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