A Higher Burden

Home Publications IHT A Higher Burden
Publication:
Published:
6th February 2020
Type:
Category:
IHT

This article discusses HMRC’s administrative powers in relation to inheritance tax including the Inland Revenue Charge imposed by IHTA 1984 s.237.  It highlights the fact that there is no time limit on HMRC’s powers to issue a notice of determination to recover any unpaid IHT.