IHTM09702 - Valuation: specific
types of property
There are more detailed instructions elsewhere in the manual on
how to value the following assets
- Annuities linked to land (
IHTM23176)
- Apportionment (
IHTM16172)
- Barrister’s fees (IHTM10172)
- Certificates of Tax Deposit (CTD) (
IHTM10251)
- Civil Service pay and pensions
(IHTM10173)
- Compensation for discrimination (
IHTM10261)
- Compensation for industrial injuries to
coal miners (
IHTM10269)
- Compensation payments for personal injury
and death (
IHTM10263)
- Death benefits under the National
Insurance Acts (
IHTM10265)
- Deferred legacies (
IHTM10157)
- Farm Cottages (IHTM24045)
- Goodwill (
IHTM25108)
- Grants from Compensation Fund of Law
Society and Scottish Solicitors’ Guarantee Fund
(IHTM10320)
- Improvement grants (
IHTM23182)
- Interest in expectancy subject to
overriding power of appointment (
IHTM16000)
- Interests in real and leasehold property (
IHTM23000)
- Leases for life or determinable on death (
IHTM23189)
- Leasehold Reform Act 1967 (
IHTM23193)
- Legal Rights (IHTM10321)
- Lordships of the Manor (
IHTM23194)
- Lump sums payable in respect of Service
under the Crown, etc. (
IHTM17132)
- Milk Quota (
IHTM23196)
- Partnership shares (
IHTM25101)
- Potato quota (IHTM23199)
- Premium Bonds (
IHTM10081)
- Quoted stocks and shares (
IHTM18061)
- Redundancy payments (IHTM10174)
- Retrospective pay awards (IHTM10175)
- School composition fees (IHTM10340)
- War Loan (
IHTM04306)
