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Home / Simons-Taxes /IHT, trusts and estates /Part I8 Valuation /Division I8.3 Valuation of particular types of property /Valuation of land for IHT / I8.345 Valuation of land subject to compulsory acquisition

I8.345 Valuation of land subject to compulsory acquisition

IHT, trusts and estates

The open market value of land will take into account the effect of any planning orders in force and any compulsory acquisition impending at the date of valuation. If at the date of valuation

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I4.265 Lifetime transfers reported late

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

A1.543 Welsh GAAR

E5.406 Employees of European Union delegations—tax exemptions

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B3.1006 The relevant interest

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE

E6.102K Statutory residence test—the definition of a 'home'