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Section 223D: Notifying appeal to the tribunal

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Part VIII: ADMINISTRATION AND COLLECTION

This section applies if notice of appeal has been given to HMRC.

The appellant may notify the appeal to the tribunal.

If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.

Subsections (2) and (3) do not apply in a case where—

HMRC have given a notification of their view of the matter in question under section 223B, or
HMRC have given a notification under section 223C in relation to the matter in question.

In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 223G or 223H.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.