IHTM38351 - Recovery of tax by legal proceedings: introduction

IHT can only institute legal proceedings for recovery of tax if the liability has been fully determined by a Notice of Determination (NOD) (IHTM38281) to which:

• no appeal has been received within the prescribed time limit; or
• a NOD has been approved by the First-tier Tribunal /Lands Tribunal/Court following an appeal

In the absence of an appeal, a NOD becomes conclusive against the person on whom it was served. There is no technical defence that can be made against a NOD.

Please note that the procedures for dealing with the separate jurisdictions of England & Wales, Scotland and Northern Ireland are completely different and are therefore set out separately in this sub-section.