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Summary

Investigation: Investigating accounts: Purpose

Investigation: Investigating accounts: General approach

Investigation: Investigating accounts: Best practice

Investigation: Investigating accounts: Estimated values

Investigation: Investigating accounts: Exempt or partly exempt estates

Investigation: Investigating accounts: Analysing bank statements

Investigation: Investigating accounts: Meetings with taxpayers

Investigation: Investigating accounts: Failure to reach an agreement with taxpayers

Investigation: Raising enquiries: When to make your initial enquiries

Investigation: Raising enquiries: Purpose and aims

Investigation: Raising enquiries

Investigation: Negotiating a settlement: When to consider negotiation

Investigation: Negotiating a settlement: Examples of negotiating situations

Investigation: Investigating no-grant cases: Introduction

Investigation: Investigating no-grant cases: Initial research and information gathering

Investigation: Investigating no-grant cases: Approaching the accountable or liable persons

Investigation: Investigating no-grant cases: Accountable persons not identified

Investigation: Investigating no-grant cases: Failure to comply with request to deliver an account

Investigation: Investigating no-grant cases: What to do when you receive an account

Investigation: Avoidance: Introduction

Investigation: Ascertained values: Introduction

Investigation: Ascertained values: When is a value 'ascertained'?

Investigation: Ascertained values: When is a value not 'ascertained'?

Investigation: Information sources: Calendar of grants

Investigation: Information sources: Electoral Register

Investigation: Tax files: General

Investigation: Tax files: Types of tax file

Investigation: Tax files: Maintaining confidentiality

Investigation: Taxpayer and Third Party (Information) Notices

Investigation: How to use third party information: Sources of information

Investigation: Obtaining mandates: Introduction

Investigation: Obtaining mandates: Form of mandate for general use (except for banks and building societies)

Investigation: Third party information and the Data Protection Act 1998: Introduction

Investigation: Third Party Information and the Data Protection Act 1998: main provisions of the Data Protection Act 1998

Investigation: Third party information and the Data Protection Act 1998: Information you can ask for without falling foul of the non-disclosure provisions

Investigation: Third party information and the Data Protection Act 1998: Handling information obtained

Investigation: Certificates of full disclosure and corrective accounts: General

Investigation: Certificates of full disclosure and corrective accounts: When to ask for a certificate or account

Investigation: Certificates of full disclosure and corrective accounts: Issuing a certificate or corrective account

Investigation: Certificates of full disclosure and corrective accounts: Receiving the completed account or certificate

Investigation: Examples of statements and certificates of full disclosure: Statement to be issued with a corrective account

Investigation: Examples of statements and certificates of full disclosure: Certificate of full disclosure

Investigation: Examples of statements and certificates of full disclosure: Statement on the reverse of a certificate of full disclosure

Valuation: Introduction

Valuation: Introduction: Specific types of property

Valuation: Introduction: Open market value

Valuation: Introduction: Main features of a sale in the 'open market'

Valuation: Valuing property in an estate: General principles

Valuation: Valuing property in an estate: Valuing property together

Valuation: Valuing property in an estate: Including property otherwise left out of account for tax purposes

Valuation: Valuing property in an estate: Authority for valuing items of property together

Valuation: Valuing property in an estate: Valuing items of property separately

Valuation: Related property: Introduction

Valuation: Related property: How the rules work

Valuation: Related property: Definition of related property

Valuation: Related property: Apportionment of aggregate value

Valuation: Related property: The general rule for calculating the appropriate portion

Valuation: Related property: The special rule for calculating the appropriate portion

Valuation: Related property: When to use the special rule?

Valuation: Related property: What happens when both the general and special rules apply?

Valuation: Related property: Property owned jointly by husband and wife, or civil partners

Valuation: sales of related property etc: Introduction

Valuation: sales of related property etc: What the relief does

Valuation: sales of related property etc: What the relief does not do

Valuation: sales of related property etc: Conditions for relief

Valuation: sales of related property etc: Property that qualifies for relief

Valuation: sales of related property etc: Who may make sales?

Valuation: sales of related property etc: Sales may not be made in conjunction with the sale of related or other property with which it was originally valued

Valuation: sales of related property etc: No connection between vendor and purchaser

Valuation: sales of related property etc: Vendors must not acquire rights to sold property

Valuation: sales of related property etc: Price obtained on sale must be less than the original value

Valuation: sales of related property etc: Sales of shares in companies

Valuation: sales of related property etc: Relationship between s.176 and loss on sale of shares relief

Valuation: sales of related property etc: Example of how to revalue property when both the loss on sale of land and sales of related property provisions apply

Valuation: Restrictions on the freedom to dispose of assets: Introduction

Valuation: Restrictions on the freedom to dispose of assets: General rule for ignoring a restriction

Valuation: Restrictions on the freedom to dispose of assets: What is a relevant event?

Valuation: Restrictions on the freedom to dispose of assets: Consideration given for the restriction

Valuation: Restrictions on the freedom to dispose of assets: No consideration given

Valuation: Restrictions on the freedom to dispose of assets: Contracts made before 27 March 1974

Valuation: Restrictions on the freedom to dispose of assets: Option to purchase is exercised