IHTM32214 - Appeals against a IHTA84/S219A notice: determining an appeal

The appeal procedures ( IHTM37000) against notices of determination (NODs) ( IHTM37011) under IHTA84/S221 apply to appeals against IHTA84/S219A notices. If you cannot arrive at an agreement (including the acceptance of an appeal outside the 30 day appeal period) refer to Litigation.

Although appeals under IHTA84/S219B are heard by the First-tier Tribunal, from 1 April 2009 HMRC does not have the power to ask the tribunal to list the appeal for hearing. The ability to ask the tribunal to hear an appeal rests solely with the taxpayer (IHTA84/S223B).

The First-tier Tribunal will rule on whether the information required by the notice is, in their view, reasonably required by you for the purpose of determining whether or not the return is correct and complete or for making a notice of determination ( IHTM37011). For this reason it is helpful for the covering letter you send with the information notice to specify your reasons for seeking the information. The Tribunal may therefore issue Directions which

• confirm the notice in its entirety
• confirm part of the notice
• set the entire notice aside.

If the Tribunal confirms any part of the notice, the person is obliged to comply with those requirements within 30 days of the date on which the appeal is determined. This time limit applies even if a longer period has been specified in the original IHTA84/S219A notice.

Neither the taxpayer nor HMRC is entitled to appeal to the High Court following the Tribunal’s determination. It is a question of fact whether the information is reasonably relevant to the account, whether the person has been given sufficient time to produce it and whether the documents are in the taxpayer’s possession or power.

Under IHTA84/S223B the taxpayer may, before asking the Tribunal to hear their appeal, require HMRC to review its decision to issue the information notice.

All procedures for referring and handling Reviews and appeals before the First-tier Tribunal are undertaken by Litigation.