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HMRC internal manual

Inheritance Tax Manual

Example NODs: land NOD (with agricultural land)

Inheritance Tax

Notice of Determination

Under Section 221, Inheritance Tax Act 1984

TO: Mr Andrew Bernard Carr date 13 February 2003

c/o Arnold and Sons

27 Liver Place ref F123123/01A



The Commissioners of Her Majesty’s Revenue and Customs have determined -

In relation to the deemed disposal for the purposes of inheritance tax on the death on 10 September 2001 of Alan Bertram Carr (“the Deceased”)

That at that date, the Deceased’s freehold interest in the 25 acres of land at Carr Farm, Little Michelton, Lancashire had

a) an open market value, having regard to the terms of section 160 Inheritance Tax Act 1984, of £75,000;

b) an agricultural value of £50,000.

(Name of issuing officer)

For the Commissioners of Her Majesty’s Revenue and Customs

Right of appeal

If you wish to appeal against this determination (or any part of it), you should within 30 days after service of this notice give notice of appeal in writing, specifying the grounds of appeal, to The Appeals Team, HMRC Inheritance Tax, Trusts & Estates, Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB

If you do not appeal the determination will be conclusive in accordance with Section 221(5) of the Inheritance Tax Act 1984.