IHTM37070 | Non - Land valuation cases: other valuation cases

Where there is an impasse regarding the valuation of an asset that is not land or unlisted shares, for example a valuable painting or antique, HMRC will consult, where appropriate, with a specialist valuer to establish the definite opinions of the tax at stake and the valuation arguments, and then follow the same procedures as for unlisted shares (IHTM37060).