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With reference to Executor on trial would Taxation or the CIOT consider making a request under the Freedom of Information Act to ask for the number of penalties for negligence that have been charged by the IHT department of HMRC and how many of those penalties have been paid in the last ten years?
It would be interesting to compare the total amount of money raised in the form of penalties by the IHT department compared to other tax departments as a proportion of the tax collected by each department.
Rebecca Cave
Regarding Executor on trial never mind the penalty what about the IHT itself?
I hope I have pieced together the story correctly but I am curious why Mr Lever appears to have agreed with HMRC at an early stage that the IHT due should in any event be based on the...
