IHT: Related property rules update

Duncan Bailey reviews how jointly owned property is valued for IHT purposes in light of recent case law ‘The related property rules modify this basic valuation principle. This rule applies to property owned by spouses (or civil partners) where the items are worth more when valued together than separately. Each spouse’s property must be valued …
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Cases Referenced

  • Price v HMRCC [2011] WTLR 161