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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Public funding for penalty hearings: Public funding and s.245 penalties

We do not believe that Public Funding applies to IHTA84/S245 penalties (IHTM36010). But if a taxpayer wishes to argue before the First-tier Tribunal that an IHTA84/S245 penalty is criminal they should be given the leaflet.