IHTM09702 | Valuation: specific types of property

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)