Although most interests in land are referred to the VOA ( IHTM23002) there are some exceptions where it is not necessary to do so. These are
Instructions at IHTM23186 explain what to do with such property.
You should not normally need to consult the VOA but see the instructions at IHTM23187
Do not refer the partnership land ( IHTM23198) to the VOA unless the value of the deceased's interest has to be ascertained by reference to the partnership assets.
A reference may not be necessary – refer to TG any case where there has been prior agreement.
Refer any case to TG where the taxpayer contends that statutory provisions which prohibit or restrict the amount which may lawfully be demanded on the assignment of a lease limit the value of the deceased’s leasehold ( IHTM23001) interest for IHT purposes.
You should not normally need to consult the VOA but see the instructions at IHTM23181