IHTM33121 - Loss on sale of land: changes in the interest or underlying land: general

You will need to adjust the sale price where some changes take place in either

• the interest, or
• the underlying land

at some time between the date of death and the date of sale (IHTM33071), IHTA84/S193.

IHTA84/S193 also contains provisions to take account of possible statutory compensation (IHTM33130).