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Commentary

I11.313 Appeals to the Tribunal

IHT, trusts and estates

I11.313 Appeals to the Tribunal

There is no obligation on the appellant to pursue the review procedure set out above. The appellant may notify the appeal to the Tribunal if no request for a review has been made, no offer of a review has been made or if the appellant does not wish to accept the offer of a review. Further, if the appellant disagrees

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