•the ‘appropriate person’ (IHTM33050) (most commonly the executors)
•sells ‘an interest in land’ (IHTM33061) included in the deceased's estate
•within four years of the death (which may be extended in the case of compulsory purchases (IHTM33091). Sales at a loss only in the fourth year after death are treated as sales within the 3-year period, IHTA84/S197A (IHTM33074).
•for a value different to its date of death value.
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