IHTM33121 - Changes in the interest or underlying land: general

You need to adjust the sale price where some changes take place either

• in the interest, or
• in the underlying land

at some time between the date of death and the date of sale ( IHTM33071), IHTA84/S193.

IHTA84/S193 also contains provisions to take account of possible statutory compensation (IHTM33130).