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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Loss on sale of land: value on death: meaning

‘Value on death’ means the value for tax purposes before any adjustments

  • under the loss on sale of land provisions, IHTA84/S190 -198, or
  • under IHTA84/S176 (relief for sales of related property (IHTM09752).