IHTM18290 - Unlisted shares:
Where the value of the shares is challenged, Shares and Assets
IHTM18141) (SAV)’s actions will
be part of the IHT enquiry (
IHTM29001). However, when the referral
is the only issue
- The enquiry into the valuation will be
conducted by SAV, who will monitor the progress and quality of
their own enquiry. Usually, PC&S control and monitor the
progress of such cases.
- If you are in PC&S,
- do not record this as an IHT enquiry, but
- record any yield arising from the referral.
- If the case is considered proper to
Compliance Group, the enquiry is recorded as usual.