IHTM37052 - Land valuation cases: when to consider a Notice of Determination

Where there is an impasse regarding the valuation of land for the purposes of establishing and quantifying the Inheritance Tax charge, HMRC will liaise with the Valuation Office Agency (VOA) (IHTM23002) to consider whether a Notice of Determination (NOD) is appropriate in the circumstances.

Refer to the instructions at IHTM37080 where the basis of the valuation of the land in question is in dispute.