Valuations

HMRC Briefs issued on or after 1 January 2007 in respect of Inheritance Tax - Valuations will be listed in this area.

Revenue & Customs Brief No 23/08 - issued 11 April 2008
This Brief gives details of an article: Inheritance tax and valuation of gifts involving a Discounted Gift Scheme

Revenue & Customs Brief 71/07 - issued 27 November 2007
This Brief gives details of an article : Inheritance Tax and the valuation of property owned jointly by spouses or civil partners.