SVM108000 - Inheritance Tax: Contents


SVM108010Introduction
SVM108020Receipt of valuation requests
SVM108030VAL70 (Lifetime)
SVM108040VAL70 (Death)
SVM108050VAL70 (Settlements)
SVM108060VAL72
SVM108070General approach to IHT valuation requests
SVM108080Sums due to/from the company
SVM108090Guarantee debts
SVM108100Instalments
SVM108110Sub-threshold cases - lifetime
SVM108120Sub-threshold cases - death
SVM108130Sub-threshold cases – relevant property trusts
SVM108140Useful information ascertained by SAV
SVM108150Teamworking arrangements with the IHT caseworker – all valuation requests
SVM108160Teamworking arrangements with the IHT caseworker – Full enquiries
SVM108170Teamworking arrangements with the IHT caseworker – other enquiries and specialist cases
SVM108180Teamworking arrangements with the IHT caseworker – case conferences
SVM108190Penalties
SVM108200Special voting rights cases
SVM108210"Package" valuations
SVM108220Dispositions not intended to confer gratuitous benefit - s.10 IHTA 1984
SVM108230S.268 IHTA 1984 - associated operations
SVM108240Unadministered estates
SVM108250Interests in possession – post Finance Act 2006
SVM108260Close companies - claims under ss.94 - 102 IHTA 1984
SVM108270Close companies - claims under ss.94 - 102 IHTA 1984 – Transfers of value by Close Companies
SVM108280Close companies - claims under ss.94 - 102 IHTA 1984 – alterations in share capital
SVM108290Close companies - claims under ss.94 - 102 IHTA 1984 - generally
SVM108300Bequests of an unspecified number of shares
SVM108310Inheritance tax pre-grant foreign domicile cases
SVM108320Revaluation of property following a sale within 3 years of a death - s.176 IHTA 1984