Valuing the deceased's estate: initial enquiries into assets common to most estates

When a person dies, the assets and liabilities of his estate must be valued for the purposes of inheritance tax. This note explains how to identify the assets which appear most commonly in an estate and the initial enquiries which should be made so that those assets can be valued.


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area

Log in using Practical Law username

Only use this login if you have not set up OnePass for Practical Law

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243224441", "objName" : "ACT_OWNED - READ_ONLY - 6-383-6792", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-34f33658:15b13e7a39b:-4969", "analyticsSessionCookie" : "2-34f33658:15b13e7a39b:-4968", "statisticSensorPath" : "" }