– see also Leases and leasing

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