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Contents

Official guidance

Shares and Assets Valuation Manual

SVM108000 · Inheritance Tax

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SVM108010 · Introduction
SVM108040 · Death
SVM108055 · Chattels
SVM108057 · Risk Assessment on a chargeable lifetime transfer
SVM108070 · General Approach to IHT Valuation Requests
SVM108080 · Sums due to/from the Company
SVM108090 · Guarantee Debts
SVM108100 · Instalments
SVM108150 · Teamworking Arrangements with the IHT Caseworker
SVM108180 · Teamworking Arrangements with the IHT Caseworker - Case Conferences
SVM108210 · ‘Package’ Valuations
SVM108220 · Dispositions not intended to confer gratuitous benefit - section 10 IHTA 1984
SVM108240 · Unadministered Estates
SVM108250 · Interests in possession - post Finance Act 2006
SVM108260 · Close Companies - Claims under sections 94 - 102 IHTA 1984
SVM108270 · Close Companies - Transfers of Value by Close Companies sections 94 - 97 IHTA 1984
SVM108280 · Close Companies - Alterations in Share Capital - s.98 IHTA 1984
SVM108320 · Revaluation of Property Following a Sale within 3 Years of a Death - section 176 IHTA 1984
SVM108020 · Receipt of Valuation Requests
SVM108030 · VAL70 (Lifetime)
SVM108050 · VAL70 (Settlements)
SVM108053 · Foreign Land
SVM108060 · Risk Assessment for Ten Year Anniversary Charge
SVM108110 · Sub-Threshold Cases - Lifetime
SVM108120 · Sub-Threshold Cases - Death
SVM108130 · Sub-Threshold Cases - Relevant Property Trusts
SVM108140 · Useful Information Ascertained by SAV
SVM108190 · Penalties
SVM108200 · Special Voting Rights Cases
SVM108230 · S.268 IHTA 1984 - Associated Operations
SVM108290 · Close Companies - Claims under ss.94 - 102 IHTA 1984 generally
SVM108300 · Bequests of an Unspecified Number of Shares
SVM108310 · Inheritance Tax Pre-Grant Foreign Domicile Cases
SVM108340 · Residence Nil Rate Band

Inheritance Tax: Contents
Inheritance Tax: Penalties

SVM108190 | Inheritance Tax: Penalties

From HM Revenue & Customs · Shares and Assets Valuation Manual

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