Whenever the account includes details of unquoted shares you
will need to refer the information to SAV using the form Val 70.
SAV will undertake an initial risk assessment and advise you
whether the value provided is acceptable or requires an enquiry in
SAV. If SAV does open an enquiry into the valuation your case will
remain an Account Amendment Case (
IHTM29013) and will not become an IHT
enquiry (
IHTM29011)
