I11.310 Introduction—changes introduced as a result of the Tribunals and Enforcement Act 2007
Prior to 1 April 2009, most appeals regarding IHT were dealt with by the Special Commissioners1. A new tax appeals system was introduced as from 1 April 2009 as part of the overhaul of the pre-existing tribunals under TCEA 2007 which paved the way for the introduction of a new comprehensive tribunals
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