IHTM37080 – Non – Land valuation cases: contentious issue cases

Where the issue under consideration is a contentious or interpretative issue, rather than a valuation, remember that you must

• refer the case to Litigation
• to consider whether a NOD should be issued
• if it is clear that after 2 exchanges of correspondence no new facts have been presented.

Litigation will then consider, taking into account the Litigation and Settlement Strategy, whether

• sufficient is at stake in principle or tax or both to justify a NOD and any subsequent appeal hearing
• there is little prospect of persuading the taxpayer to accept the official view of the matter or of achieving an early practical reconciliation; and
• a NOD would not prejudice investigations taking place at any other file, or elsewhere in HMRC.

In the event you feel that you may have reached this state of affairs in one of your files refer to your Team Leader for advice and/or possible regrading. Caseworkers are not expected to be responsible for dealing with any aspects which have arrived at the stage of contentious proceedings.

If a NOD is to be issued, it will be a Point of Principle NOD. Such types of NOD are drafted according to the particular case, examples of which ( IHTM37094) are given later in this section of the Manual.