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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Valuing the partnership interest: Goodwill

If it is necessary to value goodwill, refer the file to Shares and Assets Valuation (Goodwill) once the values of all other partnership assets have been agreed, but if the case involves land do not delay referring if early agreement with the Valuation Office Agency (VOA) (IHTM23002) looks unlikely.