IHTM32233 - IHTA84/s219 notices: referral to Litigation team

If you have not received the information by the deadline agreed with the people from whom you are seeking it, refer the case to Litigation Team. Your referral to Litigation Team should state:

• What information you need
• Why you need it
• What steps you have taken to obtain it and
• Whether there is any other source for the information.

Litigation Team will be responsible for obtaining approval of the IHTA84/S219 notice by the First-tier Tribunal, and for dealing with any non-compliance.