Shares and Assets Valuation Manual

SVM108000 - Inheritance Tax: Contents

1. SVM108010

   Introduction
2. SVM108040

   Death
3. SVM108055

   Chattels
4. SVM108057

   Risk Assessment on a chargeable lifetime transfer
5. SVM108070

   General approach to IHT valuation requests
6. SVM108080

   Sums due to / from company
7. SVM108090

   Guarantee debts
8. SVM108100

   Instalments
9. SVM108150

   Teamworking arrangements with the IHT caseworker
10. SVM108180

    Teamworking arrangements with the IHT caseworker - case conferences
11. SVM108210

    'Package' valuations
12. SVM108220

    Dispositions not intended to confer gratuitous benefit - s.10
13. SVM108240

    Unadministered estates
14. SVM108250

    Interests in possession - post Finance Act 2006
15. SVM108260

    Close companies - claims under ss.94 - 102 IHTA 1984
16. SVM108270

    Close companies - claims under ss.94 - 102 IHTA 1984 - transfers of value by Close Companies
17. SVM108280

    Close companies - claims under ss.94 - 102 IHTA 1984 - alterations in share capital
18. SVM108320

    Revaluation of property following a sale within three years of a death - s. 176 IHTA 1984