IHTM33000 - Loss on sale of land: contents
Summary
Loss on sale of land
Procedures
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IHTM33022Procedures: Issuing form IHT 38
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IHTM33023Procedures: Who is responsible for dealing with a claim for relief
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IHTM33026Procedures: Claims to substitute a higher sale value within three years of death
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IHTM33031Procedures: Has form IHT 38 been completed correctly?
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IHTM33033Procedures: Checking form IHT 38
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IHTM33034Procedures: What you should do if any of the questions on form IHT 38 are answered 'Yes'
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IHTM33035Procedures: Valuation Office Agency (VOA) referrals
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IHTM33036Procedures: Referrals to Technical
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IHTM33041Procedures: Raising enquiries
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IHTM33043Procedures: What you should do when the relief is agreed
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IHTM33044Procedures: Provisional relief
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IHTM33045Procedures: Finalising the relief
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IHTM33046Procedures: Notifying tax offices of revised values
Appropriate person
Interest in land
Sales
Sales excluded from relief
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IHTM33081Sales: Sales excluded from relief: Non qualifying sales
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IHTM33082Sales: Sales excluded from relief: Examples of qualifying and non-qualifying sales
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IHTM33083Sales: Sales excluded from relief: Small changes in value
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IHTM33090Sales: Sales excluded from relief: More than one interest in land sold
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IHTM33091Sales: Sales excluded from relief: Compulsory purchase
Value on death
Adjustments to sale price
Changes in the interest or underlying land
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IHTM33121Changes in the interest or underlying land: General
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IHTM33122Changes in the interest or underlying land: Where revaluation is for less than the death value
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IHTM33123Changes in the interest or underlying land: Where revaluation is for more than the death value
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IHTM33124Changes in the interest or underlying land: Structurally unsound property
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IHTM33130Changes in the interest or underlying land: Statutory compensation received
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IHTM33131Changes in the interest or underlying land: Leases
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IHTM33132Changes in the interest or underlying land: Valuation with, and sale without, other land