Enquiries: referrals to specialists
Normally where a referral to a specialist is the only issue being raised the case will not be an enquiry.
Specialist Section only referrals
Many of these initially relate to clarifying the position or helping the parties to include the correct value. Unless the specialist feels the case should be dealt with by Compliance these will not be enquiries until the taxpayer disputes the specialists view.
Valuation Office Agency (VOA), Shares and Assets Valuation (SAV) and Heritage only referrals
Any enquiries into these issues will be conducted by the VOA(IHTM23030), SAV or Heritage. These sections will monitor the progress and quality of their own enquiries. Normally, PC&S will control and monitor the progress of cases where these are the only issue, although cases involving Offers in Lieu and claims for conditional exemption will be handled by Compliance. Unless the case is an enquiry, PC&S will record any adjustments to yield that need to be made as a result of the referral.