IHTM23000 | Land and Buildings: contents

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