IHTM21000 - Household goods and personal effects: Contents
Introduction
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Introduction |
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Investigating form IHT407
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Introduction to form IHT407 |
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Investigation issues |
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Other forms to be considered |
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(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Risk assessment: PC&S procedures in Nottingham and Belfast |
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Risk assessment: PC&S procedures in Edinburgh |
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Enquiry settings |
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Referrals to Shares and Assets Valuation |
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Types of asset
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Cars |
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aircraft, boats, ships and mobile homes |
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Stamp or coin collections; medals |
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Krugerrands, gold and silver bullion |
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Wines |
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Chattels of national interest |
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Sales at Sothebys and Christies |
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Paintings |
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(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
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Valuation and technical issues
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How we value household goods |
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Estimates and penalties |
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Joint property |
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Lifetime transfers |
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Gifts with reservation |
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Settled property |
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Situs/foreign property |
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Conditional exemption and offers in lieu of tax |
