Considering a NOD: practice
If you think that a point of principle or valuation Notice of Determination (NOD) is appropriate, you should refer the case to Litigation for consideration, via your manager (Compliance Group) or Service Technical Support (Service).
What you need to take into account in considering a NOD or dealing with appeals depends on whether the case is
- concerned with the valuation of land (IHTM37051)
- concerned with the valuation of unquoted shares (IHTM37060)
- concerned with other valuation (IHTM37070) issues
a contentious case (IHTM37080)
Where the land is in England or Wales, the Lands Chamber of the Upper Tribunal.
Where the land is in Scotland, the Lands Tribunal for Scotland.