Because the HMRC charge on personality extends only to settled
property (
IHTM04081) and lifetime transfers (
IHTM04051) (IHTA84/S237 (3) refers),
stop notices can only issue against shares forming part of these
estates and not shares forming part of the free estate.
If, on receipt of a file in Debt Management & Banking
(DMB), you think that a stop notice should be considered, you
should initially refer to the DMB Team Leader for approval.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
