Agricultural property

Legislation/Regulatory – IHTA84 s. 131(2A)

Benefit in money derived from transferred property

Legislation/Regulatory – IHTA84 s. 139(4)
HMRC Guidance – IHTM14671

Business property

Legislation/Regulatory – IHTA84 s. 131(2A)

Close company, transactions by

Legislation/Regulatory – IHTA84 s. 136

Land

Compensation payable under enactment

Legislation/Regulatory – IHTA84 s. 137(3)

Market value increased

Legislation/Regulatory – IHTA84 s. 137(1)

Market value reduced

Legislation/Regulatory – IHTA84 s. 137(4)

Leases, market value increased

Legislation/Regulatory – IHTA84 s. 138(1)

Market value increased

Land

Legislation/Regulatory – IHTA84 s. 137(1)

Leases

Legislation/Regulatory – IHTA84 s. 138(1)

Other property

Legislation/Regulatory – IHTA84 s. 139(1), (2)
HMRC Guidance – IHTM14671

Market value reduced

Land

Legislation/Regulatory – IHTA84 s. 137(4)

Other property

Legislation/Regulatory – IHTA84 s. 139(3)
HMRC Guidance – IHTM14671

Reliefs

Legislation/Regulatory – IHTA84 s. 131(1), (2)

Shares

Calls, payment of

Legislation/Regulatory – IHTA84 s. 134

Capital gains tax

Legislation/Regulatory – IHTA84 s. 135

Capital receipts

Legislation/Regulatory – IHTA84 s. 133

Capital reorganisation

Legislation/Regulatory – IHTA84 s. 135

Wasting assets

Legislation/Regulatory – IHTA84 s. 132