Special Commissioners of Income Tax 7 January 2009, Spc 00730 (Gillian Richardson v Her Majesty's Revenue & Customs)

The appellant is the executrix of the estate of Mrs Vera Oliver and she appeals in respect of a notice of determination under section 221 of the Inheritance Tax Act 1984 (IHTA) by which she was notified that she was liable, as executrix, to pay £19,662.74 as interest in respect of the estate. I was shown two wills made by Mrs Oliver.