Updates: Shares and Assets Valuation Manual

2024

2 February 2024 published amendments

30 January 2024 published amendments

29 January 2024 published amendments

Correspondence and Customer Service: Complaint Cases

Removal of reference to receipt and replying by Fax.

Inheritance Tax: Foreign Land

Removal of outdated reference to Google spreadsheet.

Inheritance Tax: Chattels

Removal of reference to specific value.

IHT Business Property Relief: Future use

Missing / Faulty link correction.
Updating reference to the Inland Revenue.

The Statutory Open Market: Case Law - Introduction

Updating phrasing in second to last paragraph.

26 January 2024 published amendments

Liaison with Valuation Office Agency and other offices: Tax offices

References to internal email inbox and outdated computer system removed.

Files and Forms: The Present System - the CRN File

Removal of colloquial phrasing.

Files and Forms: Digital Files

Update to refer to retention policy.

5 January 2024 published amendments

Capital Gains Procedures: Negligible value

An incorrect sentence around when the claim could be made was removed.

3 January 2024 published amendments

Liaison with the Valuation Office Agency and other offices: Delinked payments, formerly Single Payment Scheme (SPS) and Basic Payment Scheme (BPS)

Delinked payments coming in from 01/01/2024 to replace BPS. Manual updated to reflect the change.

2023

12 September 2023 published amendments

20 June 2023 published amendments

5 April 2023 published amendments

Tax Advantaged Share Schemes: Company share option plans (CSOP)

Additional information regarding changes to CSOP share options has been added to this page.

24 January 2023 published amendments

Case Selection, Handling and Settlement: Case management and reviews

Removed the last sentence on this page as it is no longer part of the process. - The sentence was 'As part of the Governance arrangements, valuers will self-assess certain quality issues as part of the case closure process'

11 January 2023 published amendments

2022

30 November 2022 published amendments

Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)

Reverting EMI valuation validation period from 120 days to 90 days from the date of the valuation acceptance letter

24 October 2022 published amendments

Capital Gains Procedures: Goodwill

Update to the current legislation

27 July 2022 published amendments

26 July 2022 published amendments

21 June 2022 published amendments

31 May 2022 published amendments

1 April 2022 published amendments

Shares and Assets Valuation Manual: recent changes

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation Manual: recent changes

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation Manual: recent changes

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation Manual: recent changes

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation Manual: recent changes

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation Manual: recent changes

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation: recent changes

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation: recent changes

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation: recent changes

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation Manual: update index

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation Manual: recent changes

Page archived – Old legacy update page no longer required.

Shares and Assets Valuation Manual: recent changes

Page archived – Old legacy update page no longer required.

24 March 2022 published amendments

ITEPA: Background

Missing / Faulty link correction

ITEPA: General Procedural Points

Missing / Faulty link correction

ITEPA: ‘Normal Rules Charge’ - Section 62 ITEPA

Missing / Faulty link correction

ITEPA: Market Value

Missing / Faulty link correction

ITEPA: Schedule 22 Finance Act 2003

Missing / Faulty link correction

ITEPA: Memorandum of Understanding

Missing / Faulty link correction

ITEPA: Employee Shareholder Employment Status (ES)

Missing /Faulty link correction

IHT Business Property Relief: Business Relief Practice Notes

Missing / Faulty internet link

IHT Business Property Relief: Categories of business property and rates of relief

Missing / Faulty link correction

IHT Business Property Relief: Meaning of ‘unquoted’ and ‘control’

Missing / Faulty link correction

IHT Business Property Relief: Minimum period of ownership - general rule

Missing / Faulty link correction

IHT Business Property Relief: Deemed ownership under s.108

Missing / Faulty link correction

IHT Business Property Relief: Other circumstances where basic rule relaxed

Missing / Faulty link correction

IHT Business Property Relief: Practical considerations, including restriction of relief under s.107(2)

Missing / Faulty link correction

IHT Business Property Relief: Restrictions on relief - introduction

Missing / Faulty link correction

IHT Business Property Relief: Business carried on for gain - s.103(3)

Missing / Faulty link correction

IHT Business Property Relief: Property subject to a contract for sale

Missing / Faulty link correction

IHT Business Property Relief: Investment businesses

Missing / Faulty link correction

IHT Business Property Relief: Wholly or mainly

Missing / Faulty link correction

IHT Business Property Relief: Meaning of investment

Missing / Faulty link correction

IHT Business Property Relief: Dealing in land or buildings

Missing / Faulty link correction

IHT Business Property Relief: Hotels, Bed and Breakfast, Residential Homes and other accommodation, holiday lettings, the general admission of people to land and caravan sites

Missing / Faulty link correction

IHT Business Property Relief: Group situations

Missing / Faulty link correction

IHT Business Property Relief: Excepted Assets - Introduction

Missing / Faulty link correction

IHT Business Property Relief: Practical approach

Missing / Faulty link correction

IHT Business Property Relief: Future use

Missing / Faulty link correction

23 March 2022 published amendments

Case Selection, Handling and Settlement: Risk Assessment

Missing/Faulty link correction

Case Selection, Handling and Settlement: Pro-active caseworking

Missing/Faulty link correction

Case Selection, Handling and Settlement: Case management and reviews

Missing / Faulty link correction

Capital Gains Procedures: Notification of Agreements

Review

Inheritance Tax: Receipt of Valuation Requests

Review

Inheritance Tax: Death

Missing / Faulty link correction

Inheritance Tax: Foreign Land

Missing / Faulty link correction

Inheritance Tax: Chattels

Missing / Faulty link correction

Inheritance Tax: Risk Assessment on a chargeable lifetime transfer

Missing / Faulty link correction

Inheritance Tax: Risk Assessment for Ten Year Anniversary Charge

Missing / Fault link correction

Inheritance Tax: General Approach to IHT Valuation Requests

Missing Faulty link correction

Inheritance Tax: Sums due to/from the Company

Missing / Faulty link correctionn

Inheritance Tax: Guarantee Debts

Missing / Faulty link correction

Inheritance Tax: Instalments

Missing / Faulty link correction

Inheritance Tax: Sub-Threshold Cases - Lifetime

Missing / Faulty link correction

Inheritance Tax: Sub-Threshold Cases - Death

Missing / Faulty link correction

Inheritance Tax: Useful Information Ascertained by SAV

Missing / Faulty link correction

Inheritance Tax: Teamworking Arrangements with the IHT Caseworker

Missing / Faulty link correction

Inheritance Tax: Teamworking Arrangements with the IHT Caseworker - Case Conferences

Missing / Faulty link correction

Inheritance Tax: Penalties

Missing / Faulty link correction

Inheritance Tax: Special Voting Rights Cases

Missing / Faulty link correction

Inheritance Tax: ‘Package’ Valuations

Missing / Faulty link correction

Inheritance Tax: Dispositions not intended to confer gratuitous benefit - s.10 IHTA 1984

Missing / Faulty internet correction

Inheritance Tax: s.268 IHTA 1984 - Associated Operations

Missing / Faulty link correction

Inheritance Tax: Unadministered Estates

Missing / Faulty link correction

Inheritance Tax: Interests in possession - post Finance Act 2006

Missing / Link Correction

Inheritance Tax: Close Companies - Claims under ss.94 - 102 IHTA 1984

Missing / Faulty link connection

Inheritance Tax: Close Companies - Transfers of Value by Close Companies ss.94 - 97 IHTA 1984

Missing / Faulty link correction

Inheritance Tax: Close Companies - Alterations in Share Capital - s.98 IHTA 1984

Missing / Faulty link correction

Inheritance Tax: Close Companies - Claims under ss.94 - 102 IHTA 1984 generally

Missing / Faulty link correction

Inheritance Tax: Bequests of an Unspecified Number of Shares

Missing / Faulty link correction

Inheritance Tax: Inheritance Tax Pre-Grant Foreign Domicile Cases

Missing / Faulty link correction

Inheritance Tax: Revaluation of Property Following a Sale within 3 Years of a Death - s.176 IHTA 1984

Missing / Faulty link correction

22 March 2022 published amendments

21 March 2022 published amendments

Capital Gains Procedures: Introduction

Addition Guidance link correction

18 March 2022 published amendments

Correspondence and Customer Service: Complaint Cases

Additional Guidance notes link correction

Correspondence and Customer Service: Handling of Complaints

Additional Guidance link correction

Correspondence and Customer Service: Financial Redress

Additional Guidance correction

Correspondence and Customer Service: Interest Remission for Delay

Additional Guidance link correction

Correspondence and Customer Service: Complaints received through elected representatives

Additional Guidance link correction

Correspondence and Customer Service: Judicial Review

Additional Guidance link correction

Correspondence and Customer Service: Compliments

Additional Guidance link correction

Correspondence and Customer Service: Delay in Opening Negotiations

Additional Guidance link correction

Correspondence and Customer Service: Delivery of Work to General Teams

Additional Guidance link correction

Correspondence and Customer Service: Disclosure of Information

Addition of missing links

Self Assessment: What is Self Assessment?

Additional Guidance link correction

Self Assessment: Enquiries into Returns

Additional Guidance link correction

Self Assessment: Post Transaction Valuation Checks (PTVCs) for CGT - Information Requirements

Additional Guidance link corrections

Self Assessment: Post Transaction Valuation Checks (PTVCs) - Processing PTVC Valuations

Additional Guidance link correction

Self Assessment: Post Transaction Valuation Checks (PTVCs) - Overall Approach to PTVC Valuations

Additional Guidance link correction

Self Assessment: Effect of SA on SAV Casework

Additional Guidance link correction

Self Assessment: Corporation Tax Self Assessment (CTSA)

Additional Guidance link correction

Self Assessment: Corporation Tax Self Assessment (CTSA) - Consequences for SAV Practice

Additional Guidance link correction

Capital Gains Procedures: Notification of Agreements

Additional Guidance link correction

Capital Gains Procedures: Values agreed in error- "Inspectors Agreements"

Additional Guidance link correction

17 March 2022 published amendments

Introduction: Quoted Shares

Guidance link correction

Introduction: foreign assets

Guidance link correction

Introduction: SAV structure and organisation

Correction of Guidance link

Files and Forms: The Swiss Workbook

Additional Guidance link correction

Files and Forms: The SAV Case Plan

Additional Guidance link correction

Files and Forms: The Shares File

Additional Guidance link correction

Files and Forms: The Present System - the CRN File

Additional Guidance link correction

Correspondence and Customer Service: Acknowledgement of Correspondence

Additional Guidance link correction

2021

31 December 2021 published amendments

4 June 2021 published amendments

Introduction: Contents

GDPR addition

3 June 2021 published amendments

19 May 2021 published amendments

17 May 2021 published amendments

5 May 2021 published amendments

15 February 2021 published amendments

6 January 2021 published amendments

2020

9 November 2020 published amendments

30 September 2020 published amendments

24 September 2020 published amendments

22 July 2020 published amendments

7 April 2020 published amendments

13 January 2020 published amendments

2019

23 October 2019 published amendments

19 August 2019 published amendments

28 June 2019 published amendments

Bloodstock and Livestock

annual review

27 June 2019 published amendments

25 June 2019 published amendments

19 June 2019 published amendments

ITEPA: Schedule 22 Finance Act 2003

annual chapter review

17 June 2019 published amendments

21 May 2019 published amendments

Introduction: What does SAV do?

annual review amendments made

Introduction: SAV structure and organisation

annual review amendments made

20 May 2019 published amendments

Other Compliance Matters: Contents

SVM119070 new page for Bloodstock and Livestock

10 May 2019 published amendments

Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)

Information taken out of gov.uk overview and therefore needs to be held in our manual

4 April 2019 published amendments

2018

14 December 2018 published amendments

Capital Gains Procedures: Correspondence with the Instructing Office

Large Business Service renamed Large Business

Inheritance Tax: Teamworking Arrangements with the IHT Caseworker

Archived in error

IHT Business Property Relief: Practical considerations, including restriction of relief under s.107(2)

Appeals Team renamed Litigation and Technical Advice Team (LTAT).

Addition of two extra paragraphs referring to s.107(2)

The Statutory Open Market: Case Law - Valuation decisions reached in particular cases

New case added - Robert Brown v Revenue and Customs [2013] UKFTT 740

Liaison with Valuation Office Agency and other offices: Valuation Office Agency

Procedural change to Trade Related Property cases.

Liaison with Valuation Office Agency and other offices: Procedure for References

Procedure updated.

Case Selection, Handling and Settlement: Case management and reviews

Our systems have changed and therefore further clarification is needed.

30 November 2018 published amendments

29 November 2018 published amendments

Information Standards: Relevant Cases

Changed to reflect an update in legislation

28 November 2018 published amendments

Inheritance Tax: VAL70 (Settlements)

Page archived

Inheritance Tax: Contents

Links to SVM108050 archived

22 November 2018 published amendments

Inheritance Tax: Sub-Threshold Cases - Death

updated to reflect procedural changes

Inheritance Tax: Teamworking Arrangements with the IHT Caseworker

Archiving internal process changed

Inheritance Tax: Contents

updated to reflect procedural changes

Inheritance Tax: Foreign Land

updated to reflect procedural changes

21 November 2018 published amendments

20 November 2018 published amendments

Inheritance Tax: General Approach to IHT Valuation Requests

updated to reflect procedural changes

Inheritance Tax: Sums due to/from the Company

updated to reflect procedural changes

Inheritance Tax: Instalments

updated to reflect procedural changes

Inheritance Tax: Sub-Threshold Cases - Death

updated to reflect procedural changes

Inheritance Tax: Sub-Threshold Cases - Relevant Property Trusts

updated to reflect procedural changes

Inheritance Tax: Useful Information Ascertained by SAV

updated to reflect procedural changes

Inheritance Tax: Teamworking Arrangements with the IHT Caseworker

updated to reflect procedural changes

Inheritance Tax: Teamworking Arrangements with the IHT Caseworker - Case Conferences

updated to reflect procedural changes

Inheritance Tax: Penalties

updated to reflect procedural changes

Inheritance Tax: Dispositions not intended to confer gratuitous benefit - s.10 IHTA 1984

updated to reflect procedural changes

19 November 2018 published amendments

15 November 2018 published amendments

Inheritance Tax: Receipt of Valuation Requests

updated to reflect procedural changes

Inheritance Tax: Death

updated to reflect procedural changes

Inheritance Tax: Chattels

updated to reflect changes to procedure

IHT Agricultural Property Relief: Contents

updated to reflect procedural changes

IHT Agricultural Property Relief: Practice Notes / dealing with companies where AR may be an issue

updated to reflect procedural changes

IHT Agricultural Property Relief: Rates of Relief

updated to reflect procedural changes

13 November 2018 published amendments

Case Selection, Handling and Settlement: Risk Assessment

the reviewing officer wished to bring attention to the consequences of all related tax liabilities.

12 November 2018 published amendments

IHT Agricultural Property Relief: Practice Notes / dealing with companies where AR may be an issue

val 70 no longer exists so the IHT papers have been submitted instead.

IHT Agricultural Property Relief: Rates of Relief

Appeals Team no longer exists. It is now called the Litigation and Technical Advice Team

9 October 2018 published amendments

Inheritance Tax: Foreign Land

IHT has been added to specify the caseworkers location

16 August 2018 published amendments

25 July 2018 published amendments

Correspondence and Customer Service: Financial Redress

Complaints factsheet no longer exists. Complain about HMTC replaces this.

9 July 2018 published amendments

22 May 2018 published amendments

Introduction: Contents

New page added - SVM101040.

10 April 2018 published amendments

Capital Gains Procedures: Introduction

SPT Capital Gains Technical Group renamed Capital Gains Technical Group

Capital Gains Procedures: Valuation requests

Account manager renamed Customer Compliance Manager

Capital Gains Procedures: Goodwill

HMRC business names updated and minor formatting.

Capital Gains Procedures: Quoted shares

Clarification of the position of shares traded on markets such as AIM and NEX Exchange.

Capital Gains Procedures: Negligible value

Business Support Team now called Service Delivery Team. Appeals Team now called Litigation and Technical Advice Team.
Also some minor formatting.

6 March 2018 published amendments

IHT Business Property Relief: Business Relief Practice Notes

Appeals Team renamed Litigation and Technical Advice Team (LTAT).

Minor formatting.

IHT Business Property Relief: Categories of business property and rates of relief

Appeals Team renamed Litigation and Technical Advice Team (LTAT)

IHT Business Property Relief: Meaning of ‘unquoted’ and ‘control’

Appeals Team renamed Litigation and Technical Advice Team (LTAT)

IHT Business Property Relief: Other circumstances where basic rule relaxed

Appeals Team renamed Litigation and Technical Advice Team

IHT Business Property Relief: Business carried on for gain - s.103(3)

Appeals Team renamed Litigation and Technical Advice Team (LTAT).

Updated to reflect current procedure.

IHT Business Property Relief: Property subject to a contract for sale

Appeals Team renamed Litigation and Technical Advice Team (LTAT)

IHT Business Property Relief: Wholly or mainly

Appeals Team renamed Litigation and Technical Advice Team (LTAT)

IHT Business Property Relief: Meaning of investment

Clarification of final paragraph.

IHT Business Property Relief: Hotels, Bed and Breakfast, Residential Homes and other accommodation, holiday lettings, the general admission of people to land and caravan sites

Minor alteration to 'The general admission of people to land' section.

IHT Business Property Relief: Future use

Appeals Team renamed Litigation and Technical Advice Team (LTAT).

IHT Business Property Relief: Relief on lifetime transfers - (additional) tax payable on transferor’s death within seven years

Appeals Team renamed Litigation and Technical Advice Team (LTAT).

Minor formatting.

5 February 2018 published amendments

Files and Forms: The Present System - the CRN File

Company number details added for 2016 and 2017.

Files and Forms: File Management

Reference to paper file procedure removed. Some minor formatting.

Files and Forms: The Shares File

reference to paper file procedure removed.

Files and Forms: The SAV Notes Sub File - VAL26

Page archived.

Files and Forms: The Valuation Sub File - VAL27

Page archived.

Files and Forms: The Accounts Folder - VAL28

Page archived.

Files and Forms: The SAV Case Plan

reference to paper file procedure removed.

Files and Forms: The Swiss Workbook

addition of two new fields to SWISS data entry and some minor formatting.

Files and Forms: Electronic case folder

Page archived.

Files and Forms: Digital Files

New page - SVM102015

Files and forms: contents

Page SVM102015 added and pages SVM102040, SVM102050, SVM102060 and SVM102085 deleted.

29 January 2018 published amendments

Introduction: Quoted Shares

Amended to reflect current procedure

Introduction: foreign assets

Amended to reflect current procedure

22 January 2018 published amendments

Self Assessment: Post Transaction Valuation Checks (PTVCs) - Processing PTVC Valuations

High Net Worth Unit now called Wealthy and Mid-Sized Business Compliance

Self Assessment: Corporation Tax Self Assessment (CTSA) - Consequences for SAV Practice

Customer Relationship Manager renamed Customer Compliance Manager

16 January 2018 published amendments

ITEPA: Employee Shareholder Employment Status (ES)

Page amended to take account of the changes announced in the November 2016 Autumn Statement.

9 January 2018 published amendments

Other compliance matters: transactions with relevance for more than one tax

Addition of text stating that the same principle applies irrespective of the taxes impacted by the valuation

Other compliance matters: sale prices dependent on SAV Agreements

Page archived

Other Compliance Matters: Contents

Links to page SVM119050 archived

2017

5 December 2017 published amendments

Case Selection, Handling and Settlement: case referral

Tax office changed to HMRC Business Area

Case Selection, Handling and Settlement: Risk Assessment

Replaced 'adduced' with 'presented'.

Case Selection, Handling and Settlement: Pro-active caseworking

Addition of two sentences on HMRC's Litigation and Settlement Strategy

Case Selection, Handling and Settlement: Case management and reviews

Large Business Service now called Large Business. Small number of minor style changes.

Case Selection, Handling and Settlement: cases to be referred to the Litigation and Technical Advice Team

Updated to reflect changes in procedure.

11 July 2017 published amendments

IHT Agricultural Property Relief: Practice Notes / dealing with companies where AR may be an issue

Appeals Team renamed Litigation and Technical Advice Team (LTAT).

IHT Agricultural Property Relief: Shares or Securities which give control

Appeals Team renamed the Litigation and Technical Advice Team (LTAT).

IHT Agricultural Property Relief: Agricultural Property, Agricultural Value and Agriculture

Appeals Team renamed Litigation and Technical Advice Team (LTAT).

IHT Agricultural Property Relief: Company occupation / ownership tests

Appeals Team renamed the Litigation and Technical Advice Team (LTAT)

IHT Agricultural Property Relief: Occupation Rule

Appeals Team renamed the Litigation and Technical Advice Team (LTAT).

IHT Agricultural Property Relief: Replacement Provisions (Agricultural Property)

Appeals Team renamed the Litigation and Technical Advice Team (LTAT).

IHT Agricultural Property Relief: Shares / Securities subject to a binding contract for sale

Appeals Team renamed the Litigation and Technical Advice Team (LTAT).

IHT Agricultural Property Relief: References to the Valuation Office Agency

Appeals Team renamed the Litigation and Technical Advice Team (LTAT)

19 June 2017 published amendments

Capital Gains Procedures: Negligible value

Link updated.

Liaison with Valuation Office Agency and other offices: Valuation Office Agency

Updated to reflect current procedure

Liaison with Valuation Office Agency and other offices: References to the Valuation Office Agency - Risk Assessment

Updated to reflect current procedure.

Liaison with Valuation Office Agency and other offices: Land Portfolio Valuation Unit

Updated to reflect current procedure

Liaison with Valuation Office Agency and other offices: Procedure for References - introduction

Updated to reflect current procedure

Liaison with Valuation Office Agency and other offices: Procedure for References

Updated to reflect current procedure

Liaison with Valuation Office Agency and other offices: Procedure for References - reviewing and failure of negotiations

Updated to reflect current procedure

Liaison with Valuation Office Agency and other offices: Plant and Machinery

Updated to reflect current procedure

Liaison with Valuation Office Agency and other offices: Trade Related Property

Updated to reflect current procedure

Liaison with Valuation Office Agency and other offices: Mineral Undertakings

Removed abbreviations

Liaison with Valuation Office Agency and other offices: Milk Quotas

Updated to reflect current procedure.

Liaison with Valuation Office Agency and other offices: Agricultural Tenancies

Updated to reflect current procedure

Liaison with the Valuation Office Agency and other offices: Single Payment Scheme (SPS) now called Basic Payment Scheme

Removed abbreviations

Liaison with Valuation Office Agency and other offices: Milk Quotas - Dairy Farming Companies

Updated to reflect current procedure.

Liaison with Valuation Office Agency and other offices: Tax offices

Updated to reflect current procedure.

Liaison with Valuation Office Agency and other offices: Milk Quotas - Company as Landlord only

Updated to reflect current procedure.

Liaison with Valuation Office Agency and other offices: Fraud Investigation Services (FIS)

Change of name. Specialist Investigations (SI) now Fraud Investigation Services (FIS).

Liaison with Valuation Office Agency and other offices: Release of SAV Papers to other parts of the Department

Updated to reflect current procedure.

Liaison with Valuation Office Agency and other offices: Companies House

Updated to reflect current procedure.

13 June 2017 published amendments

12 June 2017 published amendments

Capital Gains Procedures: Quoted shares

Updated to include the Market Value of Shares, Securities and Strips Regulations 2015 (SI 2015/616).

28 March 2017 published amendments

Inheritance Tax: Contents

New pages added

27 March 2017 published amendments

Inheritance Tax: Introduction

Updated link.

Inheritance Tax: Receipt of Valuation Requests

Two extra VAL70 forms added. Updating procedure updated.

Inheritance Tax: VAL70 (Lifetime)

Updated to reflect revised form.

Inheritance Tax: Death

Updated to reflect revised form.

Inheritance Tax: VAL70 (Settlements)

Now VAL74 instead of VAL72

Inheritance Tax: Risk Assessment for Ten Year Anniversary Charge

Now VAL74 instead of VAL72.

Inheritance Tax: Sub-Threshold Cases - Death

Updated to reflect revised form.

Inheritance Tax: Teamworking Arrangements with the IHT Caseworker

Amalgamation of pages SVM108150, SVM108160 and SVM108170 as IHT caseworker no longer divides their cases into full enquiries and others.

Inheritance Tax: Teamworking Arrangements with the IHT Caseworker - Case Conferences

Added case conferences can be arranged at any time

Inheritance Tax: Interests in possession - post Finance Act 2006

Clarification of definition.

Inheritance Tax: Teamworking Arrangements with the IHT Caseworker - other Enquiries and Specialist Cases

Page archived.

Inheritance Tax: Foreign Land

New page added - SVM108053

Inheritance Tax: Chattels

New page added - SVM108055

Inheritance Tax: Contents

New page added to menu SVM108057 - Inheritance Tax: VAL73 - Risk Assessment on a chargeable lifetime transfer

Inheritance Tax: Teamworking Arrangements with the IHT Caseworker - Full Enquiries

Page archived

9 January 2017 published amendments

Tax Advantaged Share Schemes: Share Incentive Plans (SIP)

Updated limits for free and partnership shares.

2016

3 August 2016 published amendments

Case Selection, Handling and Settlement: Introduction

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Key Principles

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Key Principles - Case Selection

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Key Principles - Working with the Case Owner

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Key Principles - Case Handling

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Key Principles: Case Owner and Management Review

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Key Principles - Settling Disputes by Agreement

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Key Principles - Acceptable Settlement Terms

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Key Principles - Litigation Proceedings

Page updated. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Putting Principles into Practice

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - The Selection of Cases - Risk Assessment

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - Seeking Documentation

Page updated. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - Partnership Working

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - Reminding - Before you Remind

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - Reminding - Do so as soon as possible

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - How to Remind

Page unpublished. Replaced by SVM120000.

Case Selection, Handling and Settlement: Practice - Information Notices

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - Review of Cases by Caseworkers

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - Management Review Procedures

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - Potential Litigation

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - Review of Valuations over one year old

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - Review of cases over 18 months old

Page unpublished. Replaced by chapter SVM120000.

Case Selection, Handling and Settlement: Practice - Formal Management Review of cases closed within 12 months

Page unpublished. Replaced by chapter SVM120000.