Inheritance Tax Act 1984 section 224

Determination of appeal by tribunal

Section 224 sets out what happens when an inheritance tax appeal reaches the tribunal, and the powers the tribunal has to deal with the determination under appeal.

• When an appeal is referred to the tribunal, the tribunal must decide whether the original determination stands, is changed, or is cancelled altogether.
• The starting position is that the tribunal will confirm the determination — it is only altered or quashed if the tribunal is satisfied that this is the right course of action.
• If HMRC have already varied the determination through an internal review, the tribunal considers the determination as varied by that review.
• The tribunal has three options: confirm the determination, vary it (or further vary it if already changed on review), or quash it entirely.