Gillian Richardson v Her Majesty's Revenue & Customs, SPC 00730
| Jurisdiction | UK Non-devolved |
| Judge | Richard Barlow |
| Judgment Date | 07 January 2009 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Gillian Richardson |
| Reference | SPC 00730 |
| Court | Special Commissioners (UK) |
Spc00730
INHERITANCE TAX - interest.
GILLIAN RICHARDSON
Appellant
-and-
Commissioner: Richard Barlow
Sitting in public in Manchester on 23 October 2008.
The appellant in person.
Mr Colin Ryder for HM Revenue and Customs.
© CROWN COPYRIGHT 2009
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. In the first, dated 29 May 1961, she left her estate to the appellant (“as my daughter”) subject only to the payment of debts, funeral and testamentary expenses. In fact the appellant is not Mrs Oliver’s daughter and she referred to her in that way because, at that time, she regarded her as like a daughter to her. In the second will, dated 3 July 1985, Mrs Oliver left her estate to the Motor Neurone Disease Society and appointed a solicitor to act as the executor. I was not shown the third will which was dated 29 May 1996 but it is agreed between the parties that it revoked the 1985 will and left the estate to the appellant.
The solicitor who had been appointed executor of the 1985 will and Mrs Oliver, before her death, were both based in York as was the appellant but unfortunately when Mrs Oliver died on 30 September 2002 the appellant was not then apparently still in contact with Mrs Oliver and no-one told the appellant that Mrs Oliver had died for a year or so afterwards. By then the solicitor had started to administer the 1985 will. Mrs...
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