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IHTM09000 | Investigating accounts and principles of valuation: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents84 entries

  1. IHTM09001Investigating accounts and principles of valuation: summary
  2. IHTM09021Investigating accounts: purpose
  3. IHTM09022Investigating accounts: general approach
  4. IHTM09023Investigating accounts: best practice
  5. IHTM09035Investigating accounts: estimated values
  6. IHTM09036Investigating accounts: exempt or partly exempt estates
  7. IHTM09061Investigating accounts: analysing bank statements
  8. IHTM09062Investigating accounts: meetings with taxpayers
  9. IHTM09080Investigating accounts: failure to reach an agreement with taxpayers
  10. IHTM09051Raising enquiries: when to make your initial enquiries
  11. IHTM09052Raising enquiries: purpose and aims
  12. IHTM09053Raising enquiries
  13. IHTM09071Negotiating a settlement: when to consider negotiation
  14. IHTM09072Negotiating a settlement: examples of negotiating situations
  15. IHTM09091Investigating no-grant cases: introduction
  16. IHTM09100Investigating no-grant cases: initial research and information gathering
  17. IHTM09102Investigating no-grant cases: approaching the accountable or liable persons
  18. IHTM09103Investigating no-grant cases: accountable persons not identified
  19. IHTM09104Investigating accounts: failure to comply with request to deliver an account
  20. IHTM09105Investigating no-grant cases: what to do when you receive an account
  21. IHTM09151Avoidance: introduction
  22. IHTM09241Ascertained values: introduction
  23. IHTM09242Ascertained values: when is a value `ascertained`?
  24. IHTM09243Ascertained values: when is a value not ‘ascertained’?
  25. IHTM09310Information sources: calendar of grants
  26. IHTM09312Information sources: Electoral Register
  27. IHTM09301Tax files: general
  28. IHTM09302Tax files: types of file
  29. IHTM09305Tax files: maintaining confidentiality
  30. IHTM09331Taxpayer and Third Party (Information) Notices
  31. IHTM09362How to use third party information: sources of information
  32. IHTM09381Obtaining mandates: introduction
  33. IHTM09383Obtaining mandates: form of mandate for general use (except for banks and building societies)
  34. IHTM09391Third party information and the Data Protection Act 1998: introduction
  35. IHTM09392Third Party Information and the Data Protection Act 1998: main provisions of the Data Protection Act 1998
  36. IHTM09393Third party information and the Data Protection Act 1998: information you can ask for without falling foul of the non-disclosure provisions
  37. IHTM09394Third party information and the Data Protection Act 1998: handling information obtained
  38. IHTM09521Certificates of full disclosure and corrective accounts: general
  39. IHTM09522Certificates of full disclosure and corrective accounts: when to ask for a certificate or account
  40. IHTM09523Certificates of full disclosure and corrective accounts: issuing a certificate or corrective account
  41. IHTM09540Certificates of full disclosure and corrective accounts: receiving the completed account or certificate
  42. IHTM09531Examples of statements and certificates of full disclosure: statement to be issued with a corrective account
  43. IHTM09532Examples of statements and certificates of full disclosure: certificate of full disclosure
  44. IHTM09533Examples of statements and certificates of full disclosure: statement on the reverse of a certificate of full disclosure
  45. IHTM09701Valuation: introduction
  46. IHTM09702Valuation: specific types of property
  47. IHTM09703Valuation: open market value
  48. IHTM09704Valuation: main features of a sale in the 'open market'
  49. IHTM09711Valuing property in an estate: general principles
  50. IHTM09712Valuing property in an estate: valuing property together
  51. IHTM09713Valuing property in an estate: including property otherwise left out of account for tax purposes
  52. IHTM09714Valuing property in an estate: authority for valuing items of property together
  53. IHTM09715Valuing property in an estate: valuing items of property separately
  54. IHTM09731Related property: introduction
  55. IHTM09732Related property: how the rules work
  56. IHTM09733Related property: definition of related property
  57. IHTM09734Related property: apportionment of aggregate value
  58. IHTM09735Related property: the general rule for calculating the appropriate portion
  59. IHTM09736Related property: the special rule for calculating the appropriate portion
  60. IHTM09737Related property: when to use the special rule?
  61. IHTM09738Related property: what happens when both the general and special rules apply?
  62. IHTM09739Related property: property owned jointly by husband and wife, or civil partners
  63. IHTM09751Sales of related property, etc: introduction
  64. IHTM09752Sales of related property, etc: what the relief does
  65. IHTM09753Sales of related property, etc: what the relief does not do
  66. IHTM09754Sales of related property, etc: conditions for relief
  67. IHTM09755Sales of related property, etc: property that qualifies for relief
  68. IHTM09756Sales of related property, etc: who may make sales?
  69. IHTM09757Sales of related property, etc: sales may not be made in conjunction with the sale of related or other property with which it was originally valued
  70. IHTM09758Sales of related property, etc: no connection between vendor and purchaser
  71. IHTM09759Sales of related property, etc: vendors must not acquire rights to sold property
  72. IHTM09760Sales of related property, etc: price obtained on sale must be less than the original value
  73. IHTM09761Sales of related property, etc: sales of shares in companies
  74. IHTM09762Sales of related property, etc: relationship between s.176 and loss on sale of land relief
  75. IHTM09763Sales of related property, etc: example of how to revalue property when both the loss on sale of land and sales of related property provisions apply
  76. IHTM09771Restrictions on the freedom to dispose of assets: introduction
  77. IHTM09772Restrictions on the freedom to dispose of assets: general rule for ignoring a restriction
  78. IHTM09773Restrictions on the freedom to dispose of assets: what is a relevant event?
  79. IHTM09774Restrictions on the freedom to dispose of assets: consideration given for the restriction
  80. IHTM09775Restrictions on the freedom to dispose of assets: no consideration given
  81. IHTM09776Restrictions on the freedom to dispose of assets: contracts made before 27 March 1974
  82. IHTM09777Restrictions on the freedom to dispose of assets: option to purchase is exercised
  83. IHTM09060Investigating accounts: reviewing replies
  84. IHTM09095Investigating no-grant cases: procedures for pursuing delivery of an account (chart)