Commentary

I11.301 Notice of determination of relevant matters

IHT, trusts and estates

I11.301 Notice of determination of relevant matters

Division I11.3     Determination, appeals and proceedings

For updates affecting this Division please see Part I0 Updates

Notices of determination

I11.301 Notice of determination of relevant matters

Where it appears that a transfer of value1 has been made or where the Board receives a claim2 in connection with a transfer, they may give written notice to the person who appears to be:

  1.  

    •     the transferor, or

  2.  

    •     the claimant, or

  3.  

    •     the person liable for any of the IHT on the transfer,

stating that the matters which are specified in the written notice have been determined3. It was formerly the case that in

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