HMRC v Richard Evans

In HMRC v Richard Evans (TC03759 – 25 June 2014) the FTT granted HMRC’s application for the enforcement of penalties for non-payment of IHT.

Mrs Sootheran had died in 1976 and left a property to her husband for life. On his death the residuary estate passed to her nephews and nieces. Her husband and her brother Herbert Evans were appointed executors. Hugh Warwick Evans and Richard Evans were subsequently appointed as trustees with the original executors. Mr Sootheran died in 2010 and Richard Evans was the sole surviving trustee liable for the IHT.

HMRC wrote to Mr Evans on six occasions and attempted to contact him by phone. HMRC eventually sent a notice of determination on 13 January 2014 stating the IHT due together with interest. HMRC then applied to the FTT to enforce penalties (IHTA 1984 s 245).

The FTT granted HMRC’s request and imposed...