IHTM37070 - Non - Land valuation cases: other valuation cases
If negotiations reach an impasse because of a dispute over the valuation of an asset that is not land or unlisted shares you should consult the specialist valuer, for example the Heritage caseworker, about the impasse that has been reached. You should:
- Seek definite opinions of the tax at stake and the valuation arguments.
- Refer to Litigation to consider a Notice of Determination (NOD) at an early stage.
- Follow the same procedures as you would for unlisted shares (IHTM37060).