The Board cannot take any legal proceedings for the recovery of IHT or interest thereon unless the amount due has been agreed in writing between the person liable and the Board or has been specified in a notice of determination1.
However, where the amount has been specified in a notice of determination but an appeal (not a further appeal) is pending only the Board can take any legal proceedings to recover any amount agreed in writing or specified in a further notice of determination as not being in dispute2 (see Division I11.3 and Division A4.6 for further information on appeals and collection respectively.
Where a second appeal against the upholding of a notice of determination was pending, for example from the Special Commissioners to the High Court, it was apparently HMRC practice not to enforce payment3. There is no reason to suppose that this practice has changed now that the appeal is from the First-tier Tribunal to the Upper Tribunal.
Note that any tax that is the subject
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Web page updated on 17 Mar 2025 16:05