A litigant in person against HMRC

For the benefit of Taxation readers Bridget Jones gives some background to the case of Executors of the estate of Peter John Linington (TC8717) where she acted as a litigant in person in a dispute over an inheritance tax charge relating to her late father’s estate. Her insights into what is involved in handling an appeal in such a complex case make for very interesting – if rather sobering - reading. Inevitably this is her personal view of the case and not everybody will agree with everything that she writes but we thought that it was such a powerful piece that we should share it with readers. Her appeal was unsuccessful and she is now considering her next steps.

A little background

My father bought into an excluded property trust (EPT) the Marshall Trust in the Isle of Man in...