IHTM29050 - Enquiry Plans: summary

It is generally accepted that a strategy is required for the effective conduct of an IHT enquiry. When picking up a new case every investigator considers the information available and then decides what needs to be done if there is a risk of tax loss, thus formulating their strategy for dealing with the enquiry.

Each investigator conducts an enquiry differently but there are elements that are common to all strategies. In working out the strategy the investigator

• forms an overall view of the deceased transferor and spots gaps and inconsistencies,
• decides which aspects need further investigation and which do not, and why,
• has an idea of expected outcomes and how they will be achieved, and
• plans to keep a check on actual progress so that important points and amounts involved are not overlooked.

The strategy evolves and develops as the case progresses and is influenced by the amounts involved by responses to questions raised and by information received.

There is a delay supplement to help prevent the enquiry from becoming delayed.