Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Inheritance Tax Act 1984 section 245A
Failure to provide information etc.
Section 245A sets out the penalties that apply when a person fails to make a required inheritance tax return, fails to notify HMRC of a deed of variation, or fails to comply with a notice requiring information or documents.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.