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HMRC internal manual

Inheritance Tax Manual

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).