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HMRC internal manual

Shares and Assets Valuation Manual

Inheritance Tax: Contents

  1. SVM108010
    Introduction
  2. SVM108020
    Receipt of Valuation Requests
  3. SVM108040
    Death
  4. SVM108053
    Foreign Land
  5. SVM108055
    Chattels
  6. SVM108057
    Risk Assessment on a chargeable lifetime transfer
  7. SVM108060
    Inheritance Tax: Risk Assessment for Ten Year Anniversary Charge
  8. SVM108070
    General approach to IHT valuation requests
  9. SVM108080
    Sums due to / from company
  10. SVM108090
    Guarantee debts
  11. SVM108100
    Instalments
  12. SVM108110
    Sub threshold cases - lifetime
  13. SVM108120
    Sub threshold cases - death
  14. SVM108130
    Relevant property trusts
  15. SVM108140
    Useful information ascertained by SAV
  16. SVM108150
    Teamworking arrangements with the IHT caseworker
  17. SVM108180
    Teamworking arrangements with the IHT caseworker - case conferences
  18. SVM108190
    Penalties
  19. SVM108200
    Special voting rights cases
  20. SVM108210
    'Package' valuations
  21. SVM108220
    Dispositions not intended to confer gratuitous benefit - s.10
  22. SVM108230
    S.268 IHTA 1984 - associated operations
  23. SVM108240
    Unadministered estates
  24. SVM108250
    Interests in possession - post Finance Act 2006
  25. SVM108260
    Close companies - claims under ss.94 - 102 IHTA 1984
  26. SVM108270
    Close companies - claims under ss.94 - 102 IHTA 1984 - transfers of value by Close Companies
  27. SVM108280
    Close companies - claims under ss.94 - 102 IHTA 1984 - alterations in share capital
  28. SVM108290
    Close companies - claims under ss.94 - 102 IHTA 1984 - generally
  29. SVM108300
    Bequests of an unspecified number of shares
  30. SVM108310
    Inheritance tax pre grant foreign domicile cases
  31. SVM108320
    Revaluation of property following a sale within three years of a death - s. 176 IHTA 1984