Inheritance Tax Act 1984 section 249

Recovery of penalties

Section 249 sets out the procedures for recovering penalties imposed under the inheritance tax penalty provisions, including who may commence proceedings, which courts or tribunals may hear them, and the rights of appeal available to the person facing the penalty.

• Penalty recovery proceedings must be commenced by HMRC (the Board), or in Scotland by either HMRC or the Advocate General for Scotland.
• Proceedings may be brought before the First-tier Tribunal, the High Court, or (in Scotland) the Court of Session sitting as the Court of Exchequer.
• The person liable to the penalty is always a party to the proceedings and may appeal to the Upper Tribunal against the amount of a penalty determined by the First-tier Tribunal.
• The Upper Tribunal has the same powers as the First-tier Tribunal when hearing such appeals, but appeals cannot challenge certain procedural decisions made in connection with determining the penalty amount.