IHTM09702 | Valuation: specific types of property
From HM Revenue & Customs · Inheritance Tax Manual
There are more detailed instructions elsewhere in the manual on how to value the following assets
Annuities linked to land (IHTM23176)
Apportionment (IHTM16172)
Barrister’s fees (IHTM10172)
Certificates of Tax Deposit (CTD) (IHTM10251)
Civil Service pay and pensions (IHTM10173)
Compensation for discrimination (IHTM10261)
Compensation for industrial injuries to coal miners (IHTM10269)
Compensation payments for personal injury and death (IHTM10263)
Death benefits under the National Insurance Acts (IHTM10265)
Deferred legacies (IHTM10157)
Farm Cottages (IHTM24045)
Goodwill (IHTM25108)
Grants from Compensation Fund of Law Society and Scottish Solicitors’ Guarantee Fund (IHTM10320)
Improvement grants (IHTM23182)
Interest in expectancy subject to overriding power of appointment (IHTM16000)
Interests in real and leasehold property (IHTM23000)
Leases for life or determinable on death (IHTM23189)
Leasehold Reform Act 1967 (IHTM23193)
Legal Rights (IHTM10321)
Lordships of the Manor (IHTM23194)
Lump sums payable in respect of Service under the Crown, etc. (IHTM17132)
Milk Quota (IHTM23196)
Partnership shares (IHTM25101)
Potato quota (IHTM23199)
Premium Bonds (IHTM10081)
Quoted stocks and shares (IHTM18061)
Redundancy payments (IHTM10174)
Retrospective pay awards (IHTM10175)
School composition fees (IHTM10340)
War Loan (IHTM04306)