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Inheritance Tax: Housing

Volume 487: debated on Thursday 5 February 2009

To ask the Chancellor of the Exchequer what internal guidance documents the Valuation Office Agency uses for valuing properties for inheritance tax purposes. (253897)

The Valuation Office Agency (VOA) internal guidance for valuing properties for inheritance tax purposes is contained in its Inheritance Tax Manual, which is available electronically on the VOA website at:

www.voa.gov.uk/publications