Where it appears to the Commissioners for Her Majesty's Revenue and Customs that a transfer of value1 has been made or where a claim in relation to inheritance tax is made to them in connection with a transfer of value, they may give notice in writing to any person who appears to be the transferor or the claimant or to be liable for any of the tax chargeable on the value transferred, stating that they have determined the matters specified in the notice2.
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