This section of the manual is mainly aimed at caseworkers in
Compliance Group who conduct enquiries into accounts. It is split
into two parts.
The first part (
IHTM09021) concentrates on
investigation and what you should be doing and looking out for when
you investigate an account (
IHTM09021). It tells you where to find
the information (
IHTM09251) and assistance that will
help you do this and gives guidance on how to deal with particular
situations that may arise in the course of your investigations.
This section does not tell you what you should do when you
investigate particular assets, liabilities or reliefs. You can find
instructions on this in sections 10 to 28 of the manual.
Instructions about the procedures to be followed when you raise
enquiries are also to be found elsewhere, in
IHTM29000.
The second part (
IHTM09701) looks at how you value
assets. It looks at how legislation and case law apply in this
area. It does not provide guidance on valuing specific assets but
it does include links (
IHTM09702) to other parts of the manual
where you may find help.
