Commentary

I11.302 Matters that may be specified in notice of determination

IHT, trusts and estates

I11.302 Matters that may be specified in notice of determination

I11.302 Matters that may be specified in notice of determination

The matters to be specified in a notice are all or any of the following1:

  1.  

    •     the date of the transfer

  2.  

    •     the value transferred and the value of any property2 to which that amount is to any extent attributable

  3.  

    •     the transferor

  4.  

    •     the amount of IHT chargeable (or the amount which is not in dispute3) and the names of those liable; where IHT is due from various persons the part attributable to each may be specified and a notice will be sent to each person of his liability

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