IHTM23000 - Land and Buildings: contents

  1. IHTM23001
    Introduction
  2. IHTM23002
    Who values interests in land?
  3. IHTM23084
    Communications with the VOA: Interim reports: Initial agricultural relief report
  4. IHTM23085
    Communications with the VOA: Interim reports: Lack of co-operation by the taxpayer
  5. IHTM23086
    Communications with the VOA: Interim reports: Property in the market for sale
  6. IHTM23089
    Communications with the VOA: Interim reports: Stalled negotiations
  7. IHTM23090
    Communications with the VOA: Interim reports: Negotiation impasse and appeal reports
  8. IHTM23105
    Communications with the VOA: Time limits and reminding action: Our Valuation Office Liaison
  9. IHTM23121
    Communications with the VOA: Contacting the VOA: Valuation Office Liaison Officer
  10. IHTM23131
    Communications with the VOA: Other communications received from the VOA: VOA requires further information
  11. IHTM23132
    Communications with the VOA: Other communications received from the VOA: Taxpayer's figure is unacceptable
  12. IHTM23133
    Communications with the VOA: Other communications received from the VOA: Property in the market for sale
  13. IHTM23141
    What to do on receipt of the VOA's final report: Introduction
  14. IHTM23143
    What to do on receipt of the VOA's final report: Types of report
  15. IHTM23144
    What to do on receipt of the VOA's final report: Report endorsed 'As returned'
  16. IHTM23145
    What to do on receipt of the VOA's final report: Report endorsed 'No question need be raised on this valuation'
  17. IHTM23146
    What to do on receipt of the VOA's final report: Report endorsed 'The value does not exceed £....'
  18. IHTM23147
    What to do on receipt of the VOA's final report: Report endorsed 'Agreed'
  19. IHTM23148
    What to do on receipt of the VOA's final report: Report endorsed 'Agreed subject to confirmation'
  20. IHTM23153
    What to do on receipt of the VOA's final report: Contacting the taxpayer following receipt of the VOA's report
  21. IHTM23162
    Issues that may arise after receipt of the VOA's final report: Re-opening valuations
  22. IHTM23163
    Issues that may arise after receipt of the VOA's final report: Penalties
  23. IHTM23171
    Special valuation matters: Agricultural land occupied by a partnership
  24. IHTM23172
    Special valuation matters: Agricultural relief claimed on the land
  25. IHTM23173
    Special valuation matters: Benefit of building contracts
  26. IHTM23174
    Special valuation matters: Business premises owned by the deceased and occupied by a partnership terminating on the relevant transfer
  27. IHTM23175
    Special valuation matters: Business relief claimed on the land
  28. IHTM23176
    Special valuation matters: Cesser of annuity/annuity charged on the land
  29. IHTM23177
    Special valuation matters: Conditional exemption claimed on the land
  30. IHTM23178
    Special valuation matters: Crop quotas other than milk or potato quotas
  31. IHTM23179
    Special valuation matters: Goodwill
  32. IHTM23180
    Special valuation matters: Growing crops
  33. IHTM23181
    Special valuation matters: Housing associations/sheltered housing schemes
  34. IHTM23182
    Special valuation matters: Improvement grants for residential properties
  35. IHTM23183
    Special valuation matters: Joint property - valuation of a fractional share
  36. IHTM23184
    Special valuation matters: Jointly owned land sold under a binding contract entered into after the death
  37. IHTM23185
    Special valuation matters: Land sold under a binding contract entered into after the death
  38. IHTM23186
    Special valuation matters: Land subject to a binding contract for sale at the date of death
  39. IHTM23187
    Special valuation matters: Land subject to compulsory acquisition
  40. IHTM23188
    Special valuation matters: Land subject to loans under the Land Improvement Acts
  41. IHTM23189
    Special valuation matters: Lease for life
  42. IHTM23190
    Special valuation matters: Lease for life reserved by the transferor or granted by transferee in fulfilment of a condition
  43. IHTM23191
    Special valuation matters: Lease for life granted gratuitously
  44. IHTM23192
    Special valuation matters: Occupation of settled property amounting to a lease for life
  45. IHTM23193
    Special valuation matters: Leasehold Reform Act 1967
  46. IHTM23194
    Special valuation matters: Lordships of the Manor and Baronial Titles
  47. IHTM23195
    Special valuation matters: Machinery and plant
  48. IHTM23197
    Special valuation matters: Minerals
  49. IHTM23198
    Special valuation matters: Partnership property
  50. IHTM23200
    Special valuation matters: Property acquired under right to buy legislation
  51. IHTM23201
    Special valuation matters: Property claimed to be subject to right of occupation by a third party
  52. IHTM23202
    Special valuation matters: Property let to a company in which the deceased was interested
  53. IHTM23203
    Special valuation matters: Property subject to damage affecting its value
  54. IHTM23204
    Special valuation matters: Property subject to an enforceable right of occupation by a third party
  55. IHTM23205
    Special valuation matters: Purchaser's interest under a binding contract to purchase
  56. IHTM23206
    Special valuation matters: Related property
  57. IHTM23207
    Special valuation matters: Timeshares
  58. IHTM23208
    Special valuation matters: Woodlands relief claimed on the land
  59. IHTM23221
    Procedure in the VOA: Outline of the valuation procedure
  60. IHTM23222
    Procedure in the VOA: Initial appraisal
  61. IHTM23223
    Procedure in the VOA: Inspection and valuation
  62. IHTM23224
    Procedure in the VOA: Negotiation
  63. IHTM23225
    Procedure in the VOA: Determination
  64. IHTM23226
    Procedure in the VOA: Litigation
  65. IHTM23227
    Procedure in the VOA: Case progression
  66. IHTM23228
    Procedure in the VOA: Multi-property cases
  67. IHTM23241
    VOA service level agreement: Monitoring VOA performance