Inheritance tax manual - Appendix 29 : National Heritage Property, Form of Descriptive Report

Previous PageSection ContentsNext Page

Appendix 29 : National Heritage Property, Form of Descriptive Report

In preparing a report in accordance with Section 20 para 20.33 a full description of the property is required including, as appropriate, the following particulars:-

  • the situation of the property;
  • its general amenities;
  • any known matters of historical interest;
  • any accepted features of architectural merit;
  • elevations (eg Georgian), constructions, accommodation and condition of all buildings; (use of the Regional Building Surveyor’s services should be considered in this respect);
  • public services available;
  • any sporting rights passing with the property;
  • total areas of the land; condition of the land; (a schedule should be furnished setting out the Ordnance Survey numbers, description and area of each enclosure);
  • the tenure of the property;
  • the mineral position and a report from the Mineral Valuer (if appropriate);
  • the particulars of any growing timber;
  • any restrictions, covenants or rights affecting the property;
  • mention should be made as to whether any of the property is situated in an SSSI under the Wildlife & Countryside Act 1981;
  • where the property is part of land formerly held as a single unit mention should be made of any easements and reservations necessitated by its division;
  • whether the roads which the property abuts have been adopted by the Local Authority and the nature and condition of any private roads or access drives;
  • the nature and condition of boundary fences indicated by ‘T’s on the plan so far as possible which of these are to be provided or maintained with the property;
  • any tenancies, with special mention of any portions of the property where vacant possession can be offered;
  • rents and outgoings;
  • any valuable fixture considered by the DV to pass with the property and to which it might be advisable to refer in the contract to avoid later dispute (eg chandeliers, panelling and paintings incorporated therewith, tapestries etc);
  • the existing use of the property and of any proposals, applications and decisions under the Town & Country Planning Acts and Regulations which may affect it;
  • whether the property or any part thereof is scheduled as an ‘ancient monument’ or a ‘building of special architectural or historic interest’;
  • if the property is situated in a National Park;
  • any prospective acquisition (however remote) by a public body;
  • any published material (brochure, press articles etc) conveniently available should be attached.

Previous PageSection ContentsNext Page