Inspectors charged with working out which homes are worth enough to be hit by the new property raid have a checklist of features they can use to push up their taxable value.

The exercise by HMRC is set to come as former Chancellor Rachel Reeves announced that homes worth more than £2m would be hit with a new levy.

Inspectors charged with working out which homes are worth enough to be hit by the new property raid have a checklist of features they can use to push up their taxable value.