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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. SVM108030
    VAL70 (Lifetime)
  4. SVM108040
    VAL70 (Death)
  5. SVM108050
    VAL70 (Settlements)
  6. SVM108053
    VAL70 (Foreign Land)
  7. SVM108055
    VAL70 (Chattels)
  8. SVM108057
    VAL73 - Risk Assessment on a chargeable lifetime transfer
  9. SVM108060
    VAL74
  10. SVM108070
    General approach to IHT valuation requests
  11. SVM108080
    Sums due to / from company
  12. SVM108090
    Guarantee debts
  13. SVM108100
    Instalments
  14. SVM108110
    Sub threshold cases - lifetime
  15. SVM108120
    Sub threshold cases - death
  16. SVM108130
    Relevant property trusts
  17. SVM108140
    Useful information ascertained by SAV
  18. SVM108150
    Teamworking arrangements with the IHT caseworker
  19. SVM108180
    Teamworking arrangements with the IHT caseworker - case conferences
  20. SVM108190
    Penalties
  21. SVM108200
    Special voting rights cases
  22. SVM108210
    'Package' valuations
  23. SVM108220
    Dispositions not intended to confer gratuitous benefit - s.10
  24. SVM108230
    S.268 IHTA 1984 - associated operations
  25. SVM108240
    Unadministered estates
  26. SVM108250
    Interests in possession - post Finance Act 2006
  27. SVM108260
    Close companies - claims under ss.94 - 102 IHTA 1984
  28. SVM108270
    Close companies - claims under ss.94 - 102 IHTA 1984 - transfers of value by Close Companies
  29. SVM108280
    Close companies - claims under ss.94 - 102 IHTA 1984 - alterations in share capital
  30. SVM108290
    Close companies - claims under ss.94 - 102 IHTA 1984 - generally
  31. SVM108300
    Bequests of an unspecified number of shares
  32. SVM108310
    Inheritance tax pre grant foreign domicile cases
  33. SVM108320
    Revaluation of property following a sale within three years of a death - s. 176 IHTA 1984