IHTM33000 | Loss on sale of land: contents

Contents49 entries

1. IHTM33001Loss on sale of land: summary
2. IHTM33010Loss on sale of land: background
3. IHTM33011Loss on sale of land: outline of the relief
4. IHTM33012Loss on sale of land: claiming the relief
5. IHTM33013Loss on sale of land: disadvantageous claim
6. IHTM33022Loss on sale of land: procedures: issuing form IHT38
7. IHTM33023Loss on sale of land: procedures: who is responsible for dealing with a claim for relief?
8. IHTM33026Loss on sale of land: procedures: claims to substitute a higher sale value within three years of death
9. IHTM33031Loss on sale of land: procedures: has form IHT38 been completed correctly?
10. IHTM33033Loss on sale of land: procedures: checking form IHT38
11. IHTM33034Loss on sale of land: procedures: what you should do if any of the questions on form IHT38 are answered 'Yes'
12. IHTM33035Loss on sale of land: procedures: Valuation Office Agency (VOA) referrals
13. IHTM33036Loss on sale of land: procedures: referrals to Technical
14. IHTM33041Loss on sale of land: procedures: raising enquiries
15. IHTM33043Loss on sale of land: procedures: what you should do when the relief is agreed
16. IHTM33044Loss on sale of land: procedures: provisional relief
17. IHTM33045Loss on sale of land: procedures: finalising the relief
18. IHTM33046Loss on sale of land: procedures: notifying tax offices of revised values
19. IHTM33050Loss on sale of land: appropriate person: definition
20. IHTM33061Loss on sale of land: interest in land: definition
21. IHTM33062Loss on sale of land: interest in land: unadministered estate
22. IHTM33063Loss on sale of land: interest in land: partnership interests
23. IHTM33071Loss on sale of land: sales: date of sale or purchase
24. IHTM33072Loss on sale of land: sales: sale price
25. IHTM33073Loss on sale of land: sales: sale value
26. IHTM33074Loss on sale of land: sales: sales in the fourth year after death
27. IHTM33081Loss on sale of land: sales excluded from relief: non-qualifying sales
28. IHTM33082Loss on sale of land: sales excluded from relief: examples of qualifying and non-qualifying sales
29. IHTM33083Loss on sale of land: sales excluded from relief: small changes in value
30. IHTM33090Loss on sale of land: sales excluded from relief: more than one interest in land sold
31. IHTM33091Loss on sale of land: sales excluded from relief: compulsory purchase
32. IHTM33100Loss on sale of land: value on death: meaning
33. IHTM33111Loss on sale of land: adjustments to sale price: introduction
34. IHTM33121Loss on sale of land: changes in the interest or underlying land: general
35. IHTM33122Loss on sale of land: changes in the interest or underlying land: where revaluation is for less than the death value
36. IHTM33123Loss on sale of land: changes in the interest or underlying land: where revaluation is for more than the death value
37. IHTM33124Loss on sale of land: changes in the interest or underlying land: structurally unsound property
38. IHTM33130Loss on sale of land: changes in the interest or underlying land : statutory compensation received
39. IHTM33131Loss on sale of land: changes in the interest or underlying land: leases
40. IHTM33132Loss on sale of land: changes in the interest or underlying land: valuation with, and sales without, other land
41. IHTM33141Loss on sale of land: non-qualifying sales: general rule for adjusting sale price
42. IHTM33142Loss on sale of land: non-qualifying sales: exceptions to the rule for adjusting the price
43. IHTM33150Loss on sale of land: non-qualifying sales: exchanges
44. IHTM33161Loss on sale of land: purchases: background
45. IHTM33162Loss on sale of land: purchases: formula used for adjusting the sale price
46. IHTM33163Loss on sale of land: purchases: example of how to adjust the sale price
47. IHTM33170Loss on sale of land: purchases: agricultural relief (AR) and business relief (BR)
48. IHTM33181Loss on sale of land: calculating the loss on a sale of joint property: general
49. IHTM33182Loss on sale of land: calculating the loss on a sale of joint property: disadvantageous claim