HM Revenue & Customs: Inheritance Tax Act 1984 Part VI Valuation Chapter I General Table of Contents

businesses & corporations

individuals & employees

Inland Revenue: Inheritance Tax Act 1984 Part VI Valuation Chapter I General Table of Contents

ihta84/s160.- Market value.

ihta84/s161.- Related property.

ihta84/s162.- Liabilities.

ihta84/s163.- Restriction on freedom to dispose.

ihta84/s164.- Transferor's expenses.

ihta84/s165.- Tax on capital gains.

ihta84/s166.- Creditors' rights.

ihta84/s167.- Life Policies, etc.

ihta84/s168.- Unquoted shares and securities.

ihta84/s169.- Farm cottages.

ihta84/s170.- Leases for life, etc.

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