Is there any significance in HMRC missing the deadline by which they say they will raise questions regarding an IHT400?
HMRC said they would ask questions before 11 July - they wrote on 10 July but not received by me until 15 July.
I suspect not, but would be interested in other people’s views.
Martyn Dixon
Harold Bell Infields & Co
I would not place reliance upon such a “deadline”. I believe the only safe position is reliance on a clearance certificate under s.239 IHTA 1984 (IHT30) – provided, of course, that matters have been properly disclosed.
Paul Saunders FCIB TEP
Independent Trust Consultant
Providing support and advice to fellow professionals
I have always thought that the wording in HMRC’s letter about raising queries is very poorly drafted. The post is so bad at the moment, and HMRC use second class post, that they cannot expect that a letter posted on 10 July will arrive by 11 July.
Their exact wording is (looking at the most recent such letter that I received), “If you have not heard from us by x date, it means we have no questions to ask about the information on the form IHT400” , which is also very poor English. The wording is not “we will raise queries by x date”. Their wording takes no account of postal delays in a letter reaching the recipient.
It would be far better wording to use words like “if we have any queries, we will raise them by 11 July”, thus leaving postal delays as a separate point.
What would a Judge say I wonder?
Cliona O’Tuama
Particularly for those who do not deal directly with HMRC, please do not labour under the illusion that they see their function as being there to help. Use of the post is often very unsatisfactory adding the incompetence of Royal Mail to HMRC’s dilatory correspondence, often computer-generated and phrased in terrorem. The saving grace of the post is that it records verbatim and in full their precise words, and yours on behalf your client. This helps in building a file self-evidently evidencing their treacherous shenanigans and protecting you and your client from their denials and occasionally protecting you from your own client for the same reason. That is why the client must approve every communication with them in advance, which is not realistic when the phone is used. HMRC refuse to use email except when a relationship in a matter has been established with a particular officer or department or the facility is subject to a standing offer e.g. some clearance applications.
Jack Harper
In the absence of any statutory limitation or binding agreement, you only have a representation. Can you hold the Revenue to that representation? You cannot rely on estoppel against the Crown, and in any case it seems unlikely that your client could establish that he or she detrimentally changed his or her position in reliance on the representation between 11 July and the date of actual receipt. Likewise in respect of any argument based on legitimate expectation.
Clifford Payton
Alpha Court Chambers
I did have an occasion when the Revenue wrote raising enquiries after the deadline had passed. Fortunately the letter raising the enquiries was itself dated after the deadline date.
I was able to get through to Revenue and spoke to a grown up and the enquiry letter was withdrawn by the Revenue and my Clearance issued,so there is always hope.
https://trustsdiscussionforum.co.uk/t/caravans-and-jr/23817 Please see if you feel inclined my comment here on the JR point
Jack Harper