IHTM23017 - Investigation of form
IHT405: special interests or valuation matters that need to be
considered before referral to the VOA
On examining the form IHT405 and the other information on file
you must look out for any special aspects which may need to be
considered before the property is referred to the VOA (
IHTM23002). These may include
- Agricultural land occupied by a
partnership (
IHTM23171)
- Agricultural relief claimed on the land (
IHTM23172)
- Benefit of building contracts (
IHTM23173)
- Business premises owned by the deceased
and occupied by a partnership terminating on the relevant transfer
(
IHTM23174)
- Business relief claimed on the land (
IHTM23175)
- Cesser of annuity (
IHTM23176)
- Conditional exemption claimed on the land
(
IHTM23177)
- Crop quotas other than milk or potato
quotas (
IHTM23178)
- Goodwill (
IHTM23179)
- Growing crops (
IHTM23180)
- Housing associations/sheltered housing
schemes (
IHTM23181)
- Improvement grants for residential
properties (
IHTM23182)
- Joint property – valuation of a
fractional share (
IHTM23183)
- Land sold under a binding contract entered
into after the death (
IHTM23185)
- Land subject to a binding contract for
sale at the date of death (
IHTM23186)
- Land subject to compulsory acquisition (
IHTM23187)
- Land subject to loans under the Land
Improvement Acts (
IHTM23188)
- Lease for life (
IHTM23189)
- Leasehold Reform Act 1967 (
IHTM23193)
- Lordships of the Manor and Baronial Titles
(
IHTM23194)
- Machinery and plant (
IHTM23195)
- Milk quotas (
IHTM23196)
- Minerals (
IHTM23197)
- Partnership property (
IHTM23198)
- Potato quotas (IHTM23199)
- Prior Agreement cases (
IHTM23209)
- Property acquired under right to buy
legislation (
IHTM23200)
- Property claimed to be subject to right of
occupation by third parties (
IHTM23201)
- Property let to a company (
IHTM23202)
- Property subject to damage affecting its
value (
IHTM23203)
- Property subject to right of occupation by
third parties (
IHTM23204)
- Purchaser’s interest under a binding
contract to purchase (
IHTM23205)
- Related property (
IHTM23206)
- Timeshares (
IHTM23207)
- Woodlands relief claimed on the land (
IHTM23208)
