My wife has inherited a part share of a run down block of flats. It has been put to the other joint owners that they should be sold. There is damp in the flats and they overlook land that has had foundations laid nearly ten years ago but now overrun with Japanese knot weed etc. The fire escape steps are in poor condition and very rusty and the concrete walkway on first floor is cracking and is supported by 6 concrete posts. A market valuation has been done on the flats as if they are in a good state and it is possible the flats will sell for less than half that value. What is the time limit to have the IHT value reduced to the actual sale price? There is difficulty in getting all the other joint owners to agree to a sale.