Inheritance Tax Manual

Inheritance Tax Manual - Table of Contents

Inheritance tax manual - Practice Note - Index

Inheritance tax manual - Practice Note 1 : Valuations for Revenue Purposes

Inheritance tax manual - Practice Note 1: Appendix A : Duke of Buccleuch v Commissioners of Inland Revenue (1967) IAC 506

Inheritance tax manual - Practice Note1 : Appendix B : Earl of Ellesmere v Commissioners of Inland Revenue, (1918) 2 KB 735 appeal against Principal Value for Estate Duty

Inheritance tax manual - Practice Note 1 : Appendix C : Lynall v Commissioners of Inland Revenue (1972) AC680

Inheritance tax manual - Practice Note 1 : Appendix D : Commissioners of Inland Revenue v Clay and Another (Plymouth Case), (1914) 3 KB 466

Inheritance tax manual - Practice Note 1 : Appendix E : Alexander v Inland Revenue Commissioners (1991)

Inheritance tax manual - Practice Note 1 : Appendix F : Inland Revenue Commissioners v Gray (Executor of Lady Fox deceased) (1994)

Inheritance tax manual - Practice Note 2 : Undivided Shares

Inheritance tax manual - Practice Note 3 : Valuation of Interests Encumbered by Tenancy or Licence : The Nature of the Encumbrance: Law as at July 1994

Inheritance tax manual - Practice Note 4 : Agricultural Tenancies

Inheritance tax manual - Practice Note Part 1 : A Summary of Relevant Legislation (1) Agricultural Holdings

Inheritance tax manual - Practice Note Part 2 : A Summary of Relevant Legislation (2) Agricultural Dwellings

Inheritance tax manual - Practice Note Part 3 : Essentials of a Tenancy

Inheritance tax manual - Practice Note Part 4 : Security of Tenure

Inheritance tax manual - Practice Note Part 5 : Rent Reviews

Inheritance tax manual - Practice Note 5 : Valuation of Agricultural Tenants' Interests for Revenue Purposes – Temporarily withdrawn pending revisions.

Inheritance tax manual - Practice Note 6 : Full Consideration in Money or Money's Worth

Inheritance tax manual - Practice Note 7 : Part 1 : The History and Development of Milk Quota Legislation

Inheritance tax manual - Practice Note 8 : Potato Quotas

Inheritance tax manual - Practice Note 9: Set-Aside Scheme

Inheritance tax manual - Practice Note 10 : Agricultural Relief : Inheritance Tax

Inheritance tax manual - Practice Note 10 : Part 1 : Identification of Agricultural Property

Inheritance tax manual - Practice Note 10 : Part 2 : Assessment of agricultural value

Inheritance tax manual - Practice Note 10 : Part 3 : Relief given since 1981