Interest in land
Freehold ownership
Gifts to charity
Inheritance tax
Appropriate person, meaning
Changes to the interest between death and sale
Claiming relief
Compensation payments
Compulsory purchase
Date of sale or purchase
Exchange and collusive sales, adjustment for
Incidental expenses
Interest in land, meaning
Leases with less than 50 years to run
Post-16 March 1990, fourth year after death
Purchases, adjustment
Sale price, meaning
Sales at a profit
Situation of property
Transfers within seven years before death, fall in value of property transferred
Valuation by reference to other interests
Joint tenants
Plant and machinery allowances