IHTM10802 - Accountability: what is to be included in an account?

The accountable person is required to deliver an account specifying to the best of that person바카라 사이트™s 바카라 사이트˜knowledge or belief바카라 사이트™ all 바카라 사이트˜appropriate property바카라 사이트™ and the value of that property. The account must be one that is prescribed by the Board, IHTA84/S257.

The meaning of knowledge and belief was discussed by Walton J in CIR v Stype Trustees (Jersey) Ltd [1985] STC 394, CTT Cases No 27 (from page 15).

바카라 사이트˜Appropriate property바카라 사이트™ is any property to the value of which the tax is or would be attributable. But this rule is modified (IHTM10812) in the case of transfers on death.