Inheritance Tax Manual

The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.

  1. Section 1: general introduction The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  2. Section 2: the evolution of IHT estate duty The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  3. Section 3: general provisions The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  4. Section 4: transfer of value in life and on death The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  5. Section 5: relation to other Capital Taxes The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  6. Section 6: exemption The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  7. Section 7: revenue basis of market value - general principles The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  8. Section 8: settled property The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  9. Section 9: agricultural property The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  10. Section 10: woodlands The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  11. Section 11: relief for business property The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  12. Section 12: falls in value and other relief for sales of land within four years after death and following vompulsory acquisitions The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  13. Section 13: transfer within seven years before death relief for falls in market value The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  14. Section 14: liability of spouse or civil partner for transferor's tax including relief for falls in market value The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  15. Section 15: related property The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  16. Section 16: shares and assets valuation The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  17. Section 17: valuation of property subject to a land charge following an RTB discount or a renovation grant The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  18. Section 18: undivided shares The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  19. Section 19: partnership property The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  20. Section 20: national heritage property The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  21. Section 25: lotting of Items The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  22. Section 26: reference of cases to the VOA The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  23. Section 27: general procedures The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  24. Section 31: prior agreement The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  25. Section 37: appeal cases The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  26. Practice Note 1: valuations for revenue purposes The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  27. Practice Note 1: appendix A - Duke of Buccleuch v Commissioners of Inland Revenue (1967) IAC 506 The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  28. Practice Note 1: appendix B - Earl of Ellesmere v Commissioners of Inland Revenue, (1918) 2 KB 735 The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  29. Practice Note 1: appendix C - Lynall v Commissioners of Inland Revenue (1972) AC680 The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  30. Practice Note 1: appendix D - Commissioners of Inland Revenue v Clay and Another (Plymouth case), (1914) 3 KB 466 The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  31. Practice Note 1: appendix E - Alexander v Inland Revenue Commissioners (1991) The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  32. Practice Note 1: appendix F - Inland Revenue Commissioners v Gray (Executor of Lady Fox deceased) (1994) The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  33. Practice Note 2: undivided shares The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  34. Practice Note 3: valuation of interests encumbered by tenancy or licence, the nature of encumbrance- law as at July 1994 The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  35. Practice Note 4: agricultural tenancies The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  36. Part 1: a summary of relevant legislation (1) agricultural holdings The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  37. Part 2 : a summary of relevant legislation (2) agricultural dwellings The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  38. Part 3: essentials of a tenancy The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  39. Part 4: security of tenure The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  40. Part 5: rent reviews The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  41. Practice note 6: full consideration in money or money's worth The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  42. Practice note 10: agricultural relief - Inheritance Tax The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  43. Practice note 10: part 1 - identification of agricultural property The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  44. Practice note 10: part 2 - assessment of agricultural value The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  45. Practice note 10: part 3 - relief given since 1981 The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  46. Appendix 1: rates of Inheritance Tax The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  47. Appendix 2: VOA 1 request for initial VOA case approval Summary to be provided
  48. Appendix 3: form VOA 2 request for full VOA evaluation The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  49. Appendix 3A: form VOA 3 continuation form to form VOA 1 and VOA 2 Summary to be provided
  50. Appendix 4: form VO 1120 - VOA response to forms VOA 1 and VOA 2 The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  51. Appendix 5: form val 63 - requests from SV for formal valuations and report Summary to be provided
  52. Appendix 6A: form VO 1164 - reporting not negotiated cases to SAV The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  53. Appendix 6B: form VO 1165 - reporting formal cases to SAV The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  54. Appendix 7: form cap 37 - schedule of property to be valued Summary to be provided
  55. Appendix 8: form D12 - land, buildings and interest Summary to be provided
  56. Appendix 9: form VO 1105 - VOA opening letters to parties The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  57. Appendix 10: form VOA 4 - email template used by IR(CT) for communications with VOA The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  58. Appendix 11: form VO 1101 - notification of valuation to parties The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  59. Appendix 12: form VO 1102 - reminder to parties The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  60. Appendix 13: form VO 1103 - advice to IR(CT) on state of negotiations The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  61. Appendix 14: form VO 1110 - final report The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  62. Appendix 15: form VO 1140 - prior agreement form The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  63. Appendix 17: time limits and targets for IHT cases The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  64. Appendix 18: appeal reports - guidance notes on completion The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  65. Appendix 19: appeal reports - guidance notes for cases involving claims for agricultural relief The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  66. Appendix 21: litigation general The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  67. Appendix 22: the Special Commissioners The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  68. Appendix 23: the Lands Tribunal The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  69. Appendix 24: the expert's report and notes for guidance of advocate The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  70. Appendix 25: rule 42 documents and other exhibits The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  71. Appendix 26: VO1191 - letter requesting PD consent for hearing before commissioners The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  72. Appendix 27: VO1193 - letter for PD consent for use at lands tribunal The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  73. Appendix 28: related property The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  74. Appendix 29: national heritage property, form of descriptive report The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
  75. Appendix 30: caravan parks - business relief The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.