You should always try to agree the correct tax treatment or
value with the taxpayers. But there will be times when this is not
possible either because there is a lack of co-operation by the
taxpayers or simply because you are unable to agree how the law
applies to particular circumstances or the basis of valuation.
Where there is a lack of co-operation you need to first make
sure that you have all the information you need in order to take a
view on the appropriate treatment or value for IHT purposes. If you
do not have all the facts you should make full use the delay
procedures (
IHTM32000) and where necessary issue
information notices (
IHTM32191).
In other cases where you are unable to reach an agreement by
negotiation (
IHTM09071) or perhaps even compromise
you should seek to settle the matter by issuing a Notice of
Determination (NODs) (
IHTM37000). If an appeal against the
notice is received the matter may need to be taken before the
First-tier Tribunal, or if land is involved, the Land Tribunal, for
a ruling. But you will only go down this route after full
consultation with Litigation. In most cases you will also have
involved TG before you get to this stage.
