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Home / Simons-Taxes / IHT, trusts and estates / Part I8 Valuation / Division I8.2 Principles of valuation

Division I8.2 Principles of valuation

IHT, trusts and estates

Division I8.2 Principles of valuation

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I8.201 IHT valuation in the open market

I8.202 The 'open market' IHT valuation principle

I8.203 The IHT hypothetical sale鈥攖he Crossman principle

I8.204 IHT valuation鈥攖he best possible price

I8.205 Aggregation or division of property for IHT valuation purposes

I8.206 The timing of the IHT valuation

I8.207 The hypothetical seller for IHT

I8.208 The hypothetical purchaser for IHT

I8.209 Summary of the open market conditions

I8.210 Valuation of property examples

I8.211 Destinations for rewritten material

I8.241 Valuation of related property鈥攐verview

I8.242 Definition of related property

I8.242A Valuation under the related property rules

I8.243 Related property鈥攕pouses and civil partners

I8.243A Related property and QIIPs

I8.243B Related property and BPR

I8.243C Related property鈥攕elling instead of giving

I8.243D Related property鈥攗sing exempt and non-exempt gifts

I8.245 Related property examples

I8.246 Destinations for rewritten material

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