IHTM30421 - Reconsideration of value: introduction

There are various situations in which you may need to decide whether you are free to reconsider the value of property.  In these instructions they are dealt with under two main heads

• where taxpayers either offer tax on an increased value (IHTM30431) or seek a reduction in value (IHTM30435)

or

• where we wish to initiate a change in value (IHTM30441).