SVM108000 - 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
32. SVM108340

    Residence Nil Rate Band