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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.3 Property sold or valueless after death /Loss on sale of land / I4.315 Loss on sale of land — valuation by reference to other interests

I4.315 Loss on sale of land — valuation by reference to other interests

IHT, trusts and estates

If, in determining the value on death of any interest to which the claim for loss relief (I4.312) relates, any other interests, whether in the same or other land, were taken into account, an addition is made to the sale price

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E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

D1.8101 Groups of companies

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

C1.106A Annual exempt amount

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

I8.335 Valuation on death of partner in service

D1.404B Large company definition for R&D tax relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B5.101 What is 'farming' and 'market gardening'

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery