– see also Leases and leasing

Freehold ownership

Commentary – Tax Reporter ¶1151-300 ; Tax Reporter ¶509-200
HMRC Guidance – CA26100
Case Law – JC Decaux (UK) Ltd v Francis (HMIT)

Gifts to charity

Commentary – Tax Reporter ¶115-575–Tax Reporter ¶115-590

Inheritance tax

Appropriate person, meaning

Commentary – Tax Reporter ¶628-850
HMRC Guidance – IHTM33061

Changes to the interest between death and sale

Commentary – Tax Reporter ¶628-950

Claiming relief

Commentary – Tax Reporter ¶628-900

Compensation payments

Commentary – Tax Reporter ¶628-950

Compulsory purchase

Commentary – Tax Reporter ¶629-150
HMRC Guidance – IHTM33026

Date of sale or purchase

Commentary – Tax Reporter ¶629-150
HMRC Guidance – IHTM33026

Exchange and collusive sales, adjustment for

Commentary – Tax Reporter ¶629-050

Incidental expenses

Commentary – Tax Reporter ¶629-200

Interest in land, meaning

Commentary – Tax Reporter ¶628-850
HMRC Guidance – IHTM33061

Leases with less than 50 years to run

Commentary – Tax Reporter ¶629-000

Post-16 March 1990, fourth year after death

Commentary – Tax Reporter ¶628-800
HMRC Guidance – IHTM33026
Case Law – Stonor & Anor (executors of Dickinson dec'd) v IR Commrs

Purchases, adjustment

Commentary – Tax Reporter ¶629-150
HMRC Guidance – IHTM33026

Sale price, meaning

Commentary – Tax Reporter ¶628-850
HMRC Guidance – IHTM33061

Sales at a profit

Commentary – Tax Reporter ¶628-800
HMRC Guidance – IHTM33026
Case Law – Stonor & Anor (executors of Dickinson dec'd) v IR Commrs

Situation of property

Commentary – Tax Reporter ¶684-850

Transfers within seven years before death, fall in value of property transferred

Commentary – Tax Reporter ¶612-700

Valuation by reference to other interests

Commentary – Tax Reporter ¶629-150
HMRC Guidance – IHTM33026

Joint tenants

Commentary – Tax Reporter ¶509-450

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶160-100