IHT on a house with a Regulated Tenant

[ALFRED]

My mother has died leaving me her house.I was born in the house 65years ago, and have always lived in this house with my parents. For the last 23years with my wife and family, all in this single dwelling with separate facilities.
The probate value of the house, as a vacant possession, has been set at £350,000.
I have never had a rent book, but have paid my way and invested heavily in double glazing, a new roof, and a conservatory. I believe I have a secure tenancy, and the house should be valued as being occupied.
Would it be possible to make a successful appeal to the Tax Man for a lower valuation?
Many thanks in anticipation
Regards ALFRED

[Simon Sweetman]

Given the length of occupancy and since it precedes the 1988 Act you may well be right, but I think that you need to talk to a lawyer about this one to determine exactly what your rights would have been - the question is whether your mother could have successfully given you notice to quit just before her death.

[ALFRED]

25 July : ALFRED
Thank you Simon, I will take up your suggestion to confirm my tenancy status.
I was married and my wife came into the house in 1981, my sons were born in 1981 and 1983. My parents lived on the ground floor and my family lived above, both self contained flats, but with a common front door enterance.
I understand that, if at any time, my parents could have evicted me, I would not have had a secure regulated tenancy.
Should my mother have left the house to another person, I would now stand to be evicted.
Thanks again
Regards ALFRED