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HMRC internal manual

Inheritance Tax Manual

Special valuation matters: property let to a company in which the deceased was interested

Refer any case to Litigation via your Team Leader Compliance Group) or TSS (PC&S) where

  • the property to be valued includes land or premises occupied under a written or oral agreement by an unquoted company, and
  • the deceased owned shares in that company

before referring to the VOA (IHTM23002).