IHTM28080 | Liabilities: investigating liabilities: costs and commissions
From HM Revenue & Customs · Inheritance Tax Manual
The manual provides guidance on the following
costs of sale (general) ()
costs of sale of heritage property that has been conditionally exempted ()
costs of sale of woodlands that were left out of account for tax under ()
costs of realisation in partnership cases ()
costs of discharge of receiver/deputy for a person lacking capacity () (England and Wales only)
costs of discharge of Curator Bonis () (Scotland only)
an agent’s commission for recovery of an asset().