SVM108060 - Inheritance Tax: Risk Assessment for Ten Year Anniversary Charge

Shares and Assets Valuation (SAV) also provides a risk assessment valuation to the IHT Group for 10 Year relevant property trust charges.

IHT Group will submit a valuation request via the Risk/Compliance spreadsheet to SAV, which will be dealt with in accordance with contemporaneous risk assessment practice.

Initial investigations should concentrate on the availability of Business Relief. »Ê¹ÚÌåÓýapp rate of tax should be stated on the submission, but if this isn’t clear the valuer should bear in mind that the maximum rate of tax charged is 6%.

Additiona Guidance: SVM150000