IHTM09751 - Sales of related property, etc: introduction

»Ê¹ÚÌåÓýapp personal representatives may claim relief where property (IHTM04030) which was valued in conjunction with

  • related property (IHTM09733), or
  • other property in the deceased’s estate (IHTM09712) that passes under another title

is sold within three year’s of death for less than the date of death value,IHTA84/S176.

To qualify for relief a number of conditions (IHTM09754) have to be met. »Ê¹ÚÌåÓýappre are also special rules (IHTM09762) that apply when the property also qualifies for relief under the loss on sale of land (IHTM33000) provisions.