Inheritance Tax Act 1984 section 244

Right to address court

Section 244 deals with the right of an authorised HMRC officer to address a sheriff court in proceedings to recover inheritance tax or interest on that tax.

• An HMRC officer authorised by the Board may speak in sheriff court proceedings concerning inheritance tax recovery.
• This right covers proceedings relating to both the recovery of the tax itself and any interest due on that tax.
• The authority to address the court must be specifically granted by the Board; not all officers have this right automatically.
• This provision applies only to sheriff court proceedings, reflecting the Scottish court system for tax recovery cases.