IHTM37091 - Example NODs: land NOD (no agricultural land)
Inheritance Tax
Notice of Determination
Under Section 221, Inheritance Tax Act 1984
| TO: | Mr Andrew Bernard Carr | date 13 February 2003 |
| c/o Messrs Arnold and Sons | ||
| 27 Liver Place | ref F123123/01A | |
| LIVERPOOL | ||
| LP1 1AB |
The Commissioners of HMRC have determined -
In relation to the deemed disposal for the
purposes of inheritance tax on the death on 10 September 2001 of
Alan Bertram Carr (“the Deceased”)
That the Deceased’s freehold interest in
“Dunroamin”, 13 Backstreet, Stockport had an open
market value at that date, having regard to the terms of section
160 Inheritance Tax Act 1984, of £510,000.
| Litigation Officer | |
| For the Commissioners of HMRC |
Right of appeal
If you wish to appeal against this determination (or any part
of it), you should within 30 days after service of this notice give
notice of appeal in writing, specifying the grounds of appeal, to
HMRC IHT, Ferrers House, PO Box 38, Castle Meadow Road, Nottingham,
NG2 1BB
If you do not appeal the determination will be conclusive
in accordance with Section 221(5) of the Inheritance Tax Act
1984.
