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IHTM23000 | Land and Buildings: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents76 entries

  1. IHTM23001Land and Buildings: introduction
  2. IHTM23002Land and Buildings: who values interests in land?
  3. IHTM23084Interim reports: initial agricultural relief report
  4. IHTM23085Interim reports: lack of co-operation by the taxpayer
  5. IHTM23086Interim reports: property in the market for sale
  6. IHTM23089Interim reports: stalled negotiations
  7. IHTM23090Interim reports: negotiation impasse and appeal reports
  8. IHTM23105Time limits and reminding action: Our Valuation Office Liaison
  9. IHTM23121Contacting the VOA: Valuation Office Liaison Officer
  10. IHTM23131Other communications received from the VOA: VOA requires further information
  11. IHTM23132Other communications received from the VOA: taxpayer's figure is unacceptable
  12. IHTM23133Other communications received from the VOA: property in the market for sale
  13. IHTM23141What to do on receipt of the VOA's final report: introduction
  14. IHTM23143What to do on receipt of the VOA's final report: types of report
  15. IHTM23144What to do on receipt of the VOA's final report: report endorsed ‘As returned’
  16. IHTM23145What to do on receipt of the VOA's final report: report endorsed ‘no question need be raised on this valuation’
  17. IHTM23146What to do on receipt of the VOA's final report: report endorsed ‘the value does not exceed £....‘
  18. IHTM23147What to do on receipt of the VOA's final report: report endorsed ‘agreed’
  19. IHTM23148What to do on receipt of the VOA's final report: report endorsed ‘agreed subject to confirmation’
  20. IHTM23153What to do on receipt of the VOA's final report: contacting the taxpayer following receipt of the VOA’s report
  21. IHTM23162Issues that may arise after receipt of the VOA’s final report: re-opening valuations
  22. IHTM23163Issues that may arise after receipt of the VOA's final report: penalties
  23. IHTM23171Special valuation matters: agricultural land occupied by a partnership
  24. IHTM23172Special valuation matters: agricultural relief claimed on the land
  25. IHTM23173Special valuation matters: benefit of building contracts
  26. IHTM23174Special valuation matters: business premises owned by the deceased and occupied by a partnership terminating on the relevant transfer
  27. IHTM23175Special valuation matters: business relief claimed on the land
  28. IHTM23176Special valuation matters: cesser of annuity/annuity charged on the land
  29. IHTM23177Special valuation matters: conditional exemption claimed on the land
  30. IHTM23179Special valuation matters: goodwill
  31. IHTM23180Special valuation matters: growing crops
  32. IHTM23181Special valuation matters: housing associations/sheltered housing schemes
  33. IHTM23182Special valuation matters: improvement grants for residential properties
  34. IHTM23183Special valuation matters: joint property - valuation of a fractional share
  35. IHTM23184Special valuation matters: jointly owned land sold under a binding contract entered into after the death
  36. IHTM23185Special valuation matters: land sold under a binding contract entered into after the death
  37. IHTM23186Special valuation matters: land subject to a binding contract for sale at the date of death
  38. IHTM23187Special valuation matters: land subject to compulsory acquisition
  39. IHTM23188Special valuation matters: land subject to loans under the Land Improvement Acts
  40. IHTM23189Special valuation matters: lease for life
  41. IHTM23190Special valuation matters: lease for life reserved by the transferor or granted by transferee in fulfilment of a condition
  42. IHTM23191Special valuation matters: lease for life granted gratuitously
  43. IHTM23192Special valuation matters: occupation of settled property amounting to a lease for life
  44. IHTM23193Special valuation matters: Leasehold Reform Act 1967
  45. IHTM23194Special valuation matters: Lordships of the Manor and Baronial Titles
  46. IHTM23195Special valuation matters: machinery and plant
  47. IHTM23197Special valuation matters: minerals
  48. IHTM23198Special valuation matters: partnership property
  49. IHTM23200Special valuation matters: property acquired under right to buy legislation
  50. IHTM23201Special valuation matters: property claimed to be subject to right of occupation by a third party
  51. IHTM23202Special valuation matters: property let to a company in which the deceased was interested
  52. IHTM23203Special valuation matters: property subject to damage affecting its value
  53. IHTM23204Special valuation matters: property subject to an enforceable right of occupation by a third party
  54. IHTM23205Special valuation matters: purchaser's interest under a binding contract to purchase
  55. IHTM23206Special valuation matters: related property
  56. IHTM23207Special valuation matters: timeshares
  57. IHTM23208Special valuation matters: woodlands relief claimed on the land
  58. IHTM23221Procedure in the VOA: outline of the valuation procedure
  59. IHTM23222Procedure in the VOA: initial appraisal
  60. IHTM23223Procedure in the VOA: inspection and valuation
  61. IHTM23224Procedure in the VOA: negotiation
  62. IHTM23225Procedure in the VOA: determination
  63. IHTM23226Procedure in the VOA: litigation
  64. IHTM23227Procedure in the VOA: case progression
  65. IHTM23228Procedure in the VOA: multi-property cases
  66. IHTM23241VOA service level agreement: monitoring VOA performance
  67. IHTM23018Investigation of form IHT405: exceptions where no referral to the VOA is necessary
  68. IHTM23031Making a reference to the VOA: introduction
  69. IHTM23087Interim reports: 3 month report
  70. IHTM23088Interim reports: 6 month report/case conference
  71. IHTM23102Time limits and reminding action: reminding for receipt of 3 month report
  72. IHTM23103Time limits and reminding action: reminding for receipt of 6 month report
  73. IHTM23178Special valuation matters: crop quotas other than milk or potato quotas
  74. IHTM23196Special valuation matters: milk quotas
  75. IHTM23209Special valuation matters: prior agreement cases
  76. IHTM23242VOA service level agreement: key VOA Time Limits/Targets