IHTM18241 - Teamworking with Shares and Assets Valuation: introduction to teamworking

You are the case owner and you are responsible for managing all aspects of your case, including contributing to the progress of a valuation. The teamworking arrangements have been made, therefore, for you and the Valuer to work together more closely.

The teamworking arrangements seek to improve co-ordinated caseworking between IHT and Shares and Assets Valuation (SAV) ( IHTM18141), including

• IHT/SAV case conferences at an early stage of full enquiries and in any case where the share valuation has been open for more than 12 months;
• better liaison at each progress review; and
• joint IHT/SAV meetings with taxpayers and agents, where appropriate.

The arrangements distinguish between a valuation requested in a full enquiry case ( IHTM18242), and a valuation requested in other enquiry or no enquiry cases ( IHTM18243).