SolvedSVM108010 | Inheritance Tax: Introduction
From HM Revenue & Customs · Shares and Assets Valuation Manual
These instructions relate mainly to general procedure. Matters concerning business relief are covered at SVM111000. Matters concerning agricultural relief are covered at SVM112000. Detailed technical instructions on IHT can be found in the IHT Manual. There is also a ‘Guide to Inheritance Tax’.
Additional Guidance: SVM150000