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Contents

Official guidance

Inheritance Tax Manual

IHTM37000 · Notices of Determination

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IHTM37001 · Introduction
IHTM37011 · Considering a Notice of Determination: when is it appropriate?
IHTM37012 · Considering a Notice of Determination: your objective
IHTM37013 · Considering a Notice of Determination: appeals
IHTM37014 · Considering a Notice of Determination: practice
IHTM37051 · Land valuation cases: introduction
IHTM37052 · Land valuation cases: when to consider a Notice of Determination
IHTM37054 · Land valuation cases: practicalities for the Notice of Determination
IHTM37055 · Land valuation cases: action where there is no appeal
IHTM37056 · Land valuation cases: action where an appeal is received
IHTM37060 · Non- Land valuation cases: unlisted share valuation cases
IHTM37070 · Non - Land valuation cases: other valuation cases
IHTM37080 · Non - Land valuation cases: contentious issue cases
IHTM37091 · Example Notices of Determination: land (no agricultural land)
IHTM37092 · Example Notices of Determination: land (with agricultural land)
IHTM37093 · Example Notices of Determination: Unlisted shares
IHTM37094 · Example Notices of Determination: Point of Principle 1
IHTM37095 · Example Notices of Determination: Point of Principle 2
IHTM37100 · Appeals against Notices of Determination: referral to the tribunal
IHTM37101 · Appeals against Notices of Determination: appeals out of time
IHTM37110 · Review of matters determined: provision for statutory review
IHTM37111 · Review of matters determined: conduct of review
IHTM37053 · Land valuation cases: delay cases

Notices of Determination: contents
Land valuation cases: delay cases

IHTM37053 | Land valuation cases: delay cases

From HM Revenue & Customs · Inheritance Tax Manual

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