IHTM33111 - Loss on sale of land: adjustments to sale price: introduction
But there are special rules that adjust the sale price
- to ensure that the date of death values and the sale prices are compared on the same basis, and
- to take account of exchanges (IHTM33150) of land or purchases (IHTM33161).
These adjustments provide the sale value (IHTM33073) on which the relief is based.