I have an open enquiry covering the single year I used a contractor loan scheme in 2010. Back in May I registered my interest in settling and have now received the form asking for loan details, payment preferences etc. One of the questions to answer is whether I intend to have the loan dissolved. I know that getting the loan dissolved will invoke IHT charges but what are the implications for not getting the load dissolved? I assume in HRMC's eyes this will mean that my IHT position hasn't been resolved so I will be still be liable for potential IHT charges relating to my loan include future charges e.g. a 10 year anniversary charge. Anyone's thoughts would be greatly appreciated.