Beneficiary, to

Change in land/interest in land between death and sale

Change in value between death and sale

Compulsory acquisition

Date of sale/purchase

Exchange for other property

Expenses of sale/purchase

Fourth year after death

Leases not exceeding fifty years

Minimal difference in value

Option, exercise of

Personal representatives, treatment of

Price exceeds value on death

Purchase after sale

Sale value

Time limits for claims


Valuation by reference to other interests