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HMRC internal manual

Inheritance Tax Manual

Procedure in the VOA: litigation

Appeal reports (IHTM23090) received by us are referred to Litigation, which will provide guidance on how next to proceed. Where all other avenues fail, or are considered inappropriate, a Notice of Determination (IHTM37001) may be issued. In the event that the valuation is still contested, such cases are then prepared for Lands Tribunal or First-tier Tribunal Hearings, as appropriate.