Occasionally you may receive a claim to substitute a higher sale price for the date of death value. In circumstances where no tax is due on the sold land because:

the chargeable estate is below the nil rate band, or

the sold land is exempt from tax, or

the sold land attracts 100% relief

You should deny the claim.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.