Tardy tax

The appellant as executrix of Mrs O’s estate was charged interest in respect of the estate. Mrs O had made three wills.

The first was in 1961. The second was made in 1985 leaving her estate to charity and appointing a solicitor as executor and the third was made in 1996. This left her estate to the appellant and appointed her executrix.

The appellant was unaware that Mrs O had died and the solicitor had begun to administer Mrs O’s second will. Therefore the appellant applied to have the 1996 will recognised.

There was a long delay before she was appointed executrix which led to HMRC charging interest under IHTA 1984 s 233(1)(b).Claiming this was unfair the appellant said it was not her fault that the estate took a long time to be administered:

• the delay was caused by the solicitor who dealt...