Loss on sale of land: changes in the interest or underlying land: general
You will need to adjust the sale price where some changes take place in either
- the interest, or
- the underlying land
at some time between the date of death and the date of sale (IHTM33071), IHTA84/S193.
IHTA84/S193 also contains provisions to take account of possible statutory compensation (IHTM33130).