IHTM09000 | Investigating accounts and principles of valuation: contents

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)