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Late application to appeal against an IHT determination refused

By Mark McLaughlin, May 2025

An application by estate executors for a late appeal against an inheritance tax determination was dismissed by the First-tier Tribunal based on the three-stage ‘Martland’ test for considering late appeal applications.  

HM Revenue and Customs (HMRC) issued an inheritance tax (IHT) determination to the appellants, the executors of an individual (WC) who died on 16 June 2016. HMRC had determined that business property relief (BPR) was not available in respect of 242,192 shares which formed part of a holding of 675,193 shares in a company (WECF) belonging to WC. The appellants had 30 days until 25 November 2022 to appeal HMRC’s decision to the First Tier Tribunal (FTT) by way of a notice. The appellants submitted the notice of appeal on 22 May 2023 (i.e., 5 months and 27 days late) and applied for the FTT to accept a late appeal. HMRC objected to the application. 

WC had been beneficially entitled to approximately 64.12% of the

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