Any claim for business relief (
IHTM25131) on a property should be
investigated before a reference is made to the VOA (
IHTM23002).
If you are satisfied that the conditions (
IHTM25021) for 100% business relief are
met, no question of valuation should normally arise and the VOA
need not be troubled. Be on the look-out, however, for cases
involving a sole trader where any real or leasehold property in the
business may have been automatically referred; in that event you
should retrieve the papers as soon as possible if it appears that
100% relief may be due.
