IHTM23000 - Land and Buildings: contents

Introduction

1. IHTM23001

   Introduction

Who values interests in land?

1. IHTM23002

   Who values interests in land?

Communications with the VOA: Interim reports

1. IHTM23084

   Communications with the VOA: Interim reports: Initial agricultural relief report
2. IHTM23085

   Communications with the VOA: Interim reports: Lack of co-operation by the taxpayer
3. IHTM23086

   Communications with the VOA: Interim reports: Property in the market for sale
4. IHTM23089

   Communications with the VOA: Interim reports: Stalled negotiations
5. IHTM23090

   Communications with the VOA: Interim reports: Negotiation impasse and appeal reports

Communications with the VOA: Time limits and reminding action

1. IHTM23105

   Communications with the VOA: Time limits and reminding action: Our Valuation Office Liaison

Communications with the VOA: Contacting the VOA

1. IHTM23121

   Communications with the VOA: Contacting the VOA: Valuation Office Liaison Officer

Communications with the VOA: Other communications received from the VOA

1. IHTM23131

   Communications with the VOA: Other communications received from the VOA: VOA requires further information
2. IHTM23132

   Communications with the VOA: Other communications received from the VOA: Taxpayer's figure is unacceptable
3. IHTM23133

   Communications with the VOA: Other communications received from the VOA: Property in the market for sale

What to do on receipt of the VOA's final report

1. IHTM23141

   What to do on receipt of the VOA's final report: Introduction
2. IHTM23143

   What to do on receipt of the VOA's final report: Types of report
3. IHTM23144

   What to do on receipt of the VOA's final report: Report endorsed 'As returned'
4. IHTM23145

   What to do on receipt of the VOA's final report: Report endorsed 'No question need be raised on this valuation'
5. IHTM23146

   What to do on receipt of the VOA's final report: Report endorsed 'The value does not exceed £....'
6. IHTM23147

   What to do on receipt of the VOA's final report: Report endorsed 'Agreed'
7. IHTM23148

   What to do on receipt of the VOA's final report: Report endorsed 'Agreed subject to confirmation'
8. IHTM23153

   What to do on receipt of the VOA's final report: Contacting the taxpayer following receipt of the VOA's report

Issues that may arise after receipt of the VOA's final report

1. IHTM23162

   Issues that may arise after receipt of the VOA's final report: Re-opening valuations
2. IHTM23163

   Issues that may arise after receipt of the VOA's final report: Penalties

Special valuation matters

1. IHTM23171

   Special valuation matters: Agricultural land occupied by a partnership
2. IHTM23172

   Special valuation matters: Agricultural relief claimed on the land
3. IHTM23173

   Special valuation matters: Benefit of building contracts
4. IHTM23174

   Special valuation matters: Business premises owned by the deceased and occupied by a partnership terminating on the relevant transfer
5. IHTM23175

   Special valuation matters: Business relief claimed on the land
6. IHTM23176

   Special valuation matters: Cesser of annuity/annuity charged on the land
7. IHTM23177

   Special valuation matters: Conditional exemption claimed on the land
8. IHTM23178

   Special valuation matters: Crop quotas other than milk or potato quotas
9. IHTM23179

   Special valuation matters: Goodwill
10. IHTM23180

    Special valuation matters: Growing crops
11. IHTM23181

    Special valuation matters: Housing associations/sheltered housing schemes
12. IHTM23182

    Special valuation matters: Improvement grants for residential properties
13. IHTM23183

    Special valuation matters: Joint property - valuation of a fractional share
14. IHTM23184

    Special valuation matters: Jointly owned land sold under a binding contract entered into after the death
15. IHTM23185

    Special valuation matters: Land sold under a binding contract entered into after the death
16. IHTM23186

    Special valuation matters: Land subject to a binding contract for sale at the date of death
17. IHTM23187

    Special valuation matters: Land subject to compulsory acquisition
18. IHTM23188

    Special valuation matters: Land subject to loans under the Land Improvement Acts
19. IHTM23189

    Special valuation matters: Lease for life
20. IHTM23190

    Special valuation matters: Lease for life reserved by the transferor or granted by transferee in fulfilment of a condition
21. IHTM23191

    Special valuation matters: Lease for life granted gratuitously
22. IHTM23192

    Special valuation matters: Occupation of settled property amounting to a lease for life
23. IHTM23193

    Special valuation matters: Leasehold Reform Act 1967
24. IHTM23194

    Special valuation matters: Lordships of the Manor and Baronial Titles
25. IHTM23195

    Special valuation matters: Machinery and plant
26. IHTM23197

    Special valuation matters: Minerals
27. IHTM23198

    Special valuation matters: Partnership property
28. IHTM23200

    Special valuation matters: Property acquired under right to buy legislation
29. IHTM23201

    Special valuation matters: Property claimed to be subject to right of occupation by a third party
30. IHTM23202

    Special valuation matters: Property let to a company in which the deceased was interested
31. IHTM23203

    Special valuation matters: Property subject to damage affecting its value
32. IHTM23204

    Special valuation matters: Property subject to an enforceable right of occupation by a third party
33. IHTM23205

    Special valuation matters: Purchaser's interest under a binding contract to purchase
34. IHTM23206

    Special valuation matters: Related property
35. IHTM23207

    Special valuation matters: Timeshares
36. IHTM23208

    Special valuation matters: Woodlands relief claimed on the land

Procedure in the VOA

1. IHTM23221

   Procedure in the VOA: Outline of the valuation procedure
2. IHTM23222

   Procedure in the VOA: Initial appraisal
3. IHTM23223

   Procedure in the VOA: Inspection and valuation
4. IHTM23224

   Procedure in the VOA: Negotiation
5. IHTM23225

   Procedure in the VOA: Determination
6. IHTM23226

   Procedure in the VOA: Litigation
7. IHTM23227

   Procedure in the VOA: Case progression
8. IHTM23228

   Procedure in the VOA: Multi-property cases

VOA service level agreement

1. IHTM23241

   VOA service level agreement: Monitoring VOA performance