I11.232 IHT Accounts—Inspection Of Property

Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.2 IHT accounts and returns /IHT accounts—administration / I11.232 IHT accounts—inspection of property

Commentary

IHT, trusts and estates

For valuation purposes HMRC may inspect any property and inspection must be allowed at a time agreed by the relevant person or, where the inspection

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

B5.301 Intellectual property—overview

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

A1.543 Welsh GAAR

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E5.406 Employees of European Union delegations—tax exemptions

C2.201 Allowable expenditure for capital gains—overview

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

I11.215 IHT accounts—excepted settlements

B5.101 What is 'farming' and 'market gardening'

E6.102K Statutory residence test—the definition of a 'home'

��ɫ��