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Deadman (personal representative of Deadman deceased) v Commissioners of Inland Revenue

4 October 2002

Inheritance tax - Notice of determination confirmed subject to amendment of wording AD appealed against two notices of assessment in relation to the estate of ID who died in 1989, determining the amounts of tax remaining owing as £2,290.41 plus continuing interest in respect of the deceased’s free estate and £3,203.84 in respect of a gift of Carmonta Stores. During the course of the hearing before the Special Commissioners it became clear that the appellant had no real dispute with the figures. The Revenue would give the appellant an up to date statement of the accrued interest which the appellant agreed to pay. ISSUE Whether the assessments should be confirmed. HELD (dismissing the appeal) The Revenue had waived interest of £374.27 in respect of delay of which £368.14 was taken into account in the second notice of determination and therefore the first notice of determination should be reduced by £6.13. The first notice of determina...

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