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IHTM33000 | Loss on sale of land: contents

From HM Revenue & Customs · Inheritance Tax Manual

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