CG32210P - Death and Personal Representatives: Valuation of assets at date of death and associated liaison with Specialist PT-IHT: contents

DEATH AND PERSONAL REPRESENTATIVES

Valuation of assets at date of death and associated liaison with Specialist PT-IHT

Ascertained values

  1. CG32210
    Valuation of assets at death: only one valuation for IHT and CGT or CTCG
  2. CG32220
    Valuation of assets: ascertained values: probate values
  3. CG32222
    Valuation of assets: ascertained values: consideration by Specialist PT - Trusts and Estates IHT
  4. CG32224
    Valuation of assets: ascertained values: meaning of `ascertained'
  5. CG32225
    Valuation of assets: ascertained values: IHT reliefs less than 100%
  6. CG32230
    Valuation of assets: no value `ascertained' for IHT purposes
  7. CG32232
    Valuation of assets: ascertained values: meaning of 'on the death'
  8. CG32234
    Valuation of assets: ascertained values: sales shortly after death
  9. CG32236
    Valuation of assets: ascertained values: gifts with reservation
  10. CG32238
    Valuation of assets: ascertained values: unused IHT nil-rate band
  11. CG32240
    Valuation of assets: ascertained values: liaison with Specialist PT- Trusts and Estate IHT
  12. CG32260
    Valuation of assets: ascertained values: form of enquiry
  13. CG32265
    Valuation of assets: ascertained values: assistance with valuations
  14. CG32271
    Valuation of assets: unascertained values: assistance with valuations