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
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.
