SVM108060 - Inheritance Tax: Risk Assessment for Ten Year Anniversary Charge

Shares and Assets Valuation (SAV) also provides a risk assessment valuation to the IHT Group for 10 Year relevant property trust charges.

IHT Group will submit a valuation request via the Risk/Compliance spreadsheet to SAV, which will be dealt with in accordance with contemporaneous risk assessment practice.

Initial investigations should concentrate on the availability of Business Relief. The rate of tax should be stated on the submission, but if this isn’t clear the valuer should bear in mind that the maximum rate of tax charged is 6%.

Additiona Guidance: SVM150000