IHTM09702 - Valuation: specific types of property
There are more detailed instructions elsewhere in the manual on how to value the following assets
- Annuities linked to land (IHTM23176)
- Apportionment (IHTM16172)
- Barrister’s fees (IHTM10172)
- Certificates of Tax Deposit (CTD) (IHTM10251)
- Civil Service pay and pensions (IHTM10173)
- Compensation for discrimination (IHTM10261)
- Compensation for industrial injuries to coal miners (IHTM10269)
- Compensation payments for personal injury and death (IHTM10263)
- Death benefits under the National Insurance Acts (IHTM10265)
- Deferred legacies (IHTM10157)
- Farm Cottages (IHTM24045)
- Goodwill (IHTM25108)
- Grants from Compensation Fund of Law Society and Scottish Solicitors’ Guarantee Fund (IHTM10320)
- Improvement grants (IHTM23182)
- Interest in expectancy subject to overriding power of appointment (IHTM16000)
- Interests in real and leasehold property (IHTM23000)
- Leases for life or determinable on death (IHTM23189)
- Leasehold Reform Act 1967 (IHTM23193)
- Legal Rights (IHTM10321)
- Lordships of the Manor (IHTM23194)
- Lump sums payable in respect of Service under the Crown, etc. (IHTM17132)
- Milk Quota (IHTM23196)
- Partnership shares (IHTM25101)
- Potato quota (IHTM23199)
- Premium Bonds (IHTM10081)
- Quoted stocks and shares (IHTM18061)
- Redundancy payments (IHTM10174)
- Retrospective pay awards (IHTM10175)
- School composition fees (IHTM10340)
- War Loan (IHTM04306)