Dr John F Avery Jones

Decision released 12 March 2003

Inheritance tax – valuation – interest – human rights – dispute arose as to valuation of deceased’s estate – personal representative accepted that some tax was payable but did not make payment on account – valuation and tax due subsequently agreed – notice of determination included interest charged on unpaid tax – special commissioner dismissed appeal against interest – no breach of the taxpayer’s human rights – Inheritance Tax Act 1984, s. 233(1)(b) – European Convention on Human Rights, art. 6, 8, 13, Protocol 1, art. 1.

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