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IHTM37014 | Considering a Notice of Determination: practice

From HM Revenue & Customs · Inheritance Tax Manual

Issuing a Notice of Determination or dealing with appeals depends on whether the case is

  • concerned with the valuation of land (IHTM37051)

  • concerned with the valuation of unquoted shares (IHTM37060)

  • concerned with other valuation (IHTM37070) issues

  • a contentious case (IHTM37080).