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    Inheritance tax - General principles - Valuation - Specific rules - Land and buildings - 55635

    The valuation of land and buildings is generally the subject of negotiation between the taxpayer and HMRC, which uses a team of valuation officers who may be called upon to arrive at a value....

    Property valuations targeted by the Taxman

    A major firm of accountants claims that the Taxman is turning his attention to estates which include houses and other property. He’s arguing up the value and consequently the tax bill. How...

    Hope value

    A recent Lands Tribunal decision has important implications for those dealing with the valuation of land with development value. The Taxman now has to tread more carefully in valuing such land...