Commentary

I11.232 Inspection of property

IHT, trusts and estates

I11.232 Inspection of property

I11.232 Inspection of property

For valuation purposes HMRC may inspect any property and inspection must be allowed at a time agreed by the relevant person or, where the inspection has been approved by the tribunal, at a time of which the relevant person has been given seven days' notice1. Any person deliberately delaying or obstructing the exercise of HMRC's powers is liable for a penalty of £3002. If the obstruction continues after the penalty has been imposed there is a continuing daily penalty of up to £60 per day3.

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