Ailsa Moorhouse

Penningtons Manches Cooper

Ailsa joined Penningtons from Dawsons LLP in 2011, having qualified as a solicitor in 2009. She works on a variety of private client matters including wills, trusts, probates and the administration of estates.

Contributed to

1

IHT—valuation principles and particular types of property

Practice notes

This Practice Note, written by Ailsa Moorhouse, with contributions from James Sedgley, Penningtons Manches Cooper LLP, explains the need to value a deceased individual’s estate for inheritance tax (IHT), how to identify assets and how to determine value for IHT. This Practice Note also considers the valuation of particular types of property for IHT purposes, such as shares, land, businesses and joint and related property.

Private Client