IHTA84/S247 (3) applies if a person who is not liable for the tax fraudulently or negligently
to the Board.
The maximum penalty payable for accounts, documents or information delivered after 22 July 2004 is £3,000
For accounts, documents or information delivered between 22 July 1999 and 22 July 2004 the maximum penalty is
A lower penalty applied to information or documents that were
furnished or produced before 27 July 1999.
You should refer any case where you think that IHTA84/S247 (3) might apply to your B2 manager.