Grappling with the anomalies of inheritance tax penalties

Inheritance tax administration, time limits and penalties bring their own unique complexities when compared to other direct taxes, which can have real consequences to the taxpayer.

Recently, there has been much litigation about the procedural aspects of the tax code, including several decisions of the Supreme Court on the Taxes Management Act 1970 alone. The provisions governing the administration and collection of inheritance tax, by contrast, have in many cases been the subject of no judicial consideration at all. These provisions differ in important respects from those applicable to the main direct taxes and are frequently obscure in meaning.