IHTM09000 - Investigating accounts and principles of valuation: contents

Summary

1. IHTM09001

   Summary

Investigation: Investigating accounts

1. IHTM09021

   Investigation: Investigating accounts: Purpose
2. IHTM09022

   Investigation: Investigating accounts: General approach
3. IHTM09023

   Investigation: Investigating accounts: Best practice
4. IHTM09035

   Investigation: Investigating accounts: Estimated values
5. IHTM09036

   Investigation: Investigating accounts: Exempt or partly exempt estates
6. IHTM09061

   Investigation: Investigating accounts: Analysing bank statements
7. IHTM09062

   Investigation: Investigating accounts: Meetings with taxpayers
8. IHTM09080

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

Investigation: Raising enquiries

1. IHTM09051

   Investigation: Raising enquiries: When to make your initial enquiries
2. IHTM09052

   Investigation: Raising enquiries: Purpose and aims
3. IHTM09053

   Investigation: Raising enquiries

Investigation: Negotiating a settlement

1. IHTM09071

   Investigation: Negotiating a settlement: When to consider negotiation
2. IHTM09072

   Investigation: Negotiating a settlement: Examples of negotiating situations

Investigation: Investigating no-grant cases

1. IHTM09091

   Investigation: Investigating no-grant cases: Introduction
2. IHTM09100

   Investigation: Investigating no-grant cases: Initial research and information gathering
3. IHTM09102

   Investigation: Investigating no-grant cases: Approaching the accountable or liable persons
4. IHTM09103

   Investigation: Investigating no-grant cases: Accountable persons not identified
5. IHTM09104

   Investigation: Investigating no-grant cases: Failure to comply with request to deliver an account
6. IHTM09105

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

Investigation: Avoidance

1. IHTM09151

   Investigation: Avoidance: Introduction

Investigation: Ascertained values

1. IHTM09241

   Investigation: Ascertained values: Introduction
2. IHTM09242

   Investigation: Ascertained values: When is a value 'ascertained'?
3. IHTM09243

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

Investigation: Information sources

1. IHTM09310

   Investigation: Information sources: Calendar of grants
2. IHTM09312

   Investigation: Information sources: Electoral Register

Investigation: Tax files

1. IHTM09301

   Investigation: Tax files: General
2. IHTM09302

   Investigation: Tax files: Types of tax file
3. IHTM09305

   Investigation: Tax files: Maintaining confidentiality

Investigation: Taxpayer and Third Party (Information) Notices

1. IHTM09331

   Investigation: Taxpayer and Third Party (Information) Notices

Investigation: How to use third party information

1. IHTM09362

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

Investigation: Obtaining mandates

1. IHTM09381

   Investigation: Obtaining mandates: Introduction
2. IHTM09383

   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

1. IHTM09391

   Investigation: Third party information and the Data Protection Act 1998: Introduction
2. IHTM09392

   Investigation: Third Party Information and the Data Protection Act 1998: main provisions of the Data Protection Act 1998
3. IHTM09393

   Investigation: Third party information and the Data Protection Act 1998: Information you can ask for without falling foul of the non-disclosure provisions
4. IHTM09394

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

Investigation: Certificates of full disclosure and corrective accounts

1. IHTM09521

   Investigation: Certificates of full disclosure and corrective accounts: General
2. IHTM09522

   Investigation: Certificates of full disclosure and corrective accounts: When to ask for a certificate or account
3. IHTM09523

   Investigation: Certificates of full disclosure and corrective accounts: Issuing a certificate or corrective account
4. IHTM09540

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

Investigation: Examples of statements and certificates of full disclosure

1. IHTM09531

   Investigation: Examples of statements and certificates of full disclosure: Statement to be issued with a corrective account
2. IHTM09532

   Investigation: Examples of statements and certificates of full disclosure: Certificate of full disclosure
3. IHTM09533

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

Valuation: Introduction

1. IHTM09701

   Valuation: Introduction
2. IHTM09702

   Valuation: Introduction: Specific types of property
3. IHTM09703

   Valuation: Introduction: Open market value
4. IHTM09704

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

Valuation: Valuing property in an estate

1. IHTM09711

   Valuation: Valuing property in an estate: General principles
2. IHTM09712

   Valuation: Valuing property in an estate: Valuing property together
3. IHTM09713

   Valuation: Valuing property in an estate: Including property otherwise left out of account for tax purposes
4. IHTM09714

   Valuation: Valuing property in an estate: Authority for valuing items of property together
5. IHTM09715

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

Valuation: Related property

1. IHTM09731

   Valuation: Related property: Introduction
2. IHTM09732

   Valuation: Related property: How the rules work
3. IHTM09733

   Valuation: Related property: Definition of related property
4. IHTM09734

   Valuation: Related property: Apportionment of aggregate value
5. IHTM09735

   Valuation: Related property: The general rule for calculating the appropriate portion
6. IHTM09736

   Valuation: Related property: The special rule for calculating the appropriate portion
7. IHTM09737

   Valuation: Related property: When to use the special rule?
8. IHTM09738

   Valuation: Related property: What happens when both the general and special rules apply?
9. IHTM09739

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

Valuation: Sales of related property etc

1. IHTM09751

   Valuation: sales of related property etc: Introduction
2. IHTM09752

   Valuation: sales of related property etc: What the relief does
3. IHTM09753

   Valuation: sales of related property etc: What the relief does not do
4. IHTM09754

   Valuation: sales of related property etc: Conditions for relief
5. IHTM09755

   Valuation: sales of related property etc: Property that qualifies for relief
6. IHTM09756

   Valuation: sales of related property etc: Who may make sales?
7. IHTM09757

   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
8. IHTM09758

   Valuation: sales of related property etc: No connection between vendor and purchaser
9. IHTM09759

   Valuation: sales of related property etc: Vendors must not acquire rights to sold property
10. IHTM09760

    Valuation: sales of related property etc: Price obtained on sale must be less than the original value
11. IHTM09761

    Valuation: sales of related property etc: Sales of shares in companies
12. IHTM09762

    Valuation: sales of related property etc: Relationship between s.176 and loss on sale of shares relief
13. IHTM09763

    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

1. IHTM09771

   Valuation: Restrictions on the freedom to dispose of assets: Introduction
2. IHTM09772

   Valuation: Restrictions on the freedom to dispose of assets: General rule for ignoring a restriction
3. IHTM09773

   Valuation: Restrictions on the freedom to dispose of assets: What is a relevant event?
4. IHTM09774

   Valuation: Restrictions on the freedom to dispose of assets: Consideration given for the restriction
5. IHTM09775

   Valuation: Restrictions on the freedom to dispose of assets: No consideration given
6. IHTM09776

   Valuation: Restrictions on the freedom to dispose of assets: Contracts made before 27 March 1974
7. IHTM09777

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