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Where Taxpayers and Advisers Meet

Form IHT 301

Yiannis17
Posts:133
Joined:Wed Aug 06, 2008 3:43 pm
Form IHT 301

Postby Yiannis17 » Thu Aug 04, 2022 11:44 am

Morning

If HMRC have agreed the IHT bill and issued from IHT 301 can this be disputed and amended?

I ask as I believe someone may have completed the form incorrectly in the first instance. The brother and sisters name were put on the house deeds some 15 years ago. The mothers name was removed all together even though she remained living there. She did not pay rent to the daughter either.

The brother remained living in this property most of these 15 years. Especially due to his mothers ill health. He purchased another property some time back but hardly lived there. Having two properties he never nominated one as his main residence either. The IHT forms were completed on the deceased being the sole owner.

I appreciate there are many issues here.

AGoodman
Posts:1738
Joined:Fri May 16, 2014 3:47 pm

Re: Form IHT 301

Postby AGoodman » Thu Aug 04, 2022 12:13 pm

Yes, probably.

s.239(4) IHTA

- failure to disclose material facts or property left out of account


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