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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Special valuation matters: land subject to compulsory acquisition

You should not consult the VOA (IHTM23002) where Compulsory Acquisition is involved if the following had occurred

  • a notice to treat (or deemed notice to treat) had been served and a price fixed before the valuation date, or
  • it is known that the acquiring authority had entered on the land under statutory powers and a price had not been fixed by the valuation date. It will not normally be necessary to enquire whether entry took place before the valuation date.

If neither of the above contingencies is satisfied then the land will have to be referred to the VOA.