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