HMRC internal manual

Inheritance Tax Manual

From:: HM Revenue & Customs
Published: 20 March 2016
Updated:: 7 April 2026 - See all updates

IHTM23209 - Special valuation matters: prior agreement cases

Page archived. Page not applicable.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).