Appropriate portion

Aggregate value of

Legislation/Regulatory – HMRCBrf 71/07 ; IHTA84 s. 161(1)

Calculation of

Legislation/Regulatory – HMRCBrf 71/07 ; IHTA84 s. 161(4)

Meaning

Legislation/Regulatory – IHTA84 s. 161(3)
HMRC Guidance – IHTM09734 ; IHTM09735

Meaning

Legislation/Regulatory – IHTA84 s. 161(2)

Relief on sale after death

Conditions applicable to sale

Commentary – Tax Reporter ¶629-350
HMRC Guidance – IHTM09756 ; IHTM09758 ; IHTM09759

Generally

Commentary – Tax Reporter ¶629-300
HMRC Guidance – IHTM09755

Interaction of reliefs

Commentary – Tax Reporter ¶629-500

Shares in close company

Commentary – Tax Reporter ¶629-450

Sale within three years after death

Legislation/Regulatory – IHTA84 s. 176
HMRC Guidance – IHTM09731 ; IHTM09751 ; IHTM09752 ; IHTM09754 ; IHTM09755 ; IHTM09756 ; IHTM09757 ; IHTM09758 ; IHTM09759 ; IHTM09760 ; IHTM09762 ; IHTM09763 ; IHTM24011 ; IHTM24021 ; IHTM33010 ; IHTM33100 ; IHTM33132

Shares

Appropriate portion, calculation of

Legislation/Regulatory – HMRCBrf 71/07 ; IHTA84 s. 161(4)

Classification of

Legislation/Regulatory – IHTA84 s. 161(5)

Value of estate on tax

Legislation/Regulatory – IHTA84 s. 176