Inheritance Tax Act 1984 section 252

Effect of award by the tribunal

Section 252 deals with how penalties awarded by the tribunal in inheritance tax cases are enforced and recovered.

  • When the tribunal awards a penalty in an inheritance tax matter, it becomes a legally enforceable debt
  • The debt is owed to the Crown, meaning it carries the full weight of government debt recovery powers
  • HMRC (formerly the Board of Inland Revenue) is responsible for recovering the penalty
  • Recovery follows the same procedures as any other debt due to the Crown

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