Encourage the Valuer to tell you whenever they experience a delay in obtaining information or agreeing matters of principle.
Litigation section is ultimately responsible for taking forward
Notices of Determination (NODs) (
IHTM37001). They offer the following
guidelines for you and the Valuer to consider:
It is not necessary to wait for HMIT valuations to be concluded
to pursue a value NOD for IHT. The Litigation team would prefer
Shares Valuation not to wait but to pursue the IHT point separately
to get it to the First–tier Tribunal quickly.
(Where there is an impasse in negotiations, SAV caseworkers should consult their Team Leader and, where appropriate, the Appeals Team via their Assistant Director.)
If this is not possible because information regarding, for
example, tenancies is required, then you can consider an
information notice under IHTA84/S219
If information is required we must be clear precisely what is needed and ensure that it is reasonable before issuing information notices.