Inheritance Tax Act 1984 section 225

Appeals from Special Commissioners

Section 225 previously dealt with the process for appealing decisions made by the Special Commissioners in inheritance tax cases, but this section has been repealed and is no longer in force.

• Section 225 originally provided a route of appeal against decisions of the Special Commissioners on inheritance tax matters.
• The section was repealed from 1 April 2009 by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 56/2009).
• The repeal was part of a wider reorganisation that transferred tribunal functions to the new First-tier Tribunal and Upper Tribunal structure.
• Appeals in inheritance tax cases are now handled under the unified tribunal system rather than through the former Special Commissioners route.