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CG32210P | Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: contents

From HM Revenue & Customs · Capital Gains Manual

Contents14 entries

  1. CG32210Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets at death: only one valuation for IHT and CGT or CTCG
  2. CG32220Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: ‘probate values’
  3. CG32222Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: consideration by Specialist PT-Trusts and Estates IHT
  4. CG32224Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: meaning of `ascertained'
  5. CG32225Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: IHT reliefs less than 100%
  6. CG32230Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: no value `ascertained' for IHT purposes
  7. CG32232Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: meaning of 'on the death'
  8. CG32234Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: sales shortly after death
  9. CG32236Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: gifts with reservation
  10. CG32238Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: unused IHT nil-rate band
  11. CG32240Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: liaison with HMRC - Trusts and Estate IHT
  12. CG32260Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: form of enquiry
  13. CG32265Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: Ascertained values: Valuation of assets: ascertained values: assistance with valuations
  14. CG32271Death and personal representatives: valuation of assets at date of death and associated liaison with Specialist PT-IHT: ascertained values: valuation of assets: unascertained values: assistance with valuations