Inheritance Tax Act 1984 section 251

Appeals against summary determination of penalties

Section 251 formerly provided a right of appeal against summary determinations of penalties under the Inheritance Tax Act 1984, but has been removed from the legislation.

• Section 251 originally allowed taxpayers to appeal against penalties that had been summarily determined under the inheritance tax rules.
• The entire section was omitted from the Inheritance Tax Act 1984 with effect from 1 April 2009.
• The removal was made by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, which transferred appeal functions to the new tax tribunal system.
• Any appeals against inheritance tax penalties from 1 April 2009 onwards are now handled through the First-tier Tribunal and Upper Tribunal framework rather than under this former provision.