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    Trusts, settlements and estates - Income tax and trusts - Income tax liability of trustees - Trusts for vulnerable beneficiaries - Compliance - 67285

    HMRC may open an enquiry (¶37550+) to ensure that the relevant conditions are met and the election is still valid. A determination may treat the election as never having had effect, or only...

    Trusts, settlements and estates - Administration - Inheritance tax - Determinations and appeals - 72115

    HMRC has the power to make a determination of the IHT due in respect of a transfer of value. Alternatively, HMRC may offer to review its decision, or the taxpayer may request a review. If a review does...