Capital Gains and other taxes manual

The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.

The Capital Gains and other taxes manual is primarily provided as practice guidance for VOA Valuation Officers. The contents of the manual represent the VOA’s understanding of the law at the time it was prepared and whilst it is carefully compiled, the VOA does not guarantee the completeness or accuracy of the information in it. From time to time the contents may be revised in the light of changes in legislation and decisions of the tribunals and higher courts or to reflect changing policy or valuation practice.

  1. Section 1 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  2. Section 2 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  3. Section 3 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  4. Section 4 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  5. Section 5 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  6. Section 6 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  7. Section 7 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  8. Section 8 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  9. Section 9 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  10. Section 10 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  11. Section 12 The Valuation Office Agency's (VOA) technical manual used to assess capital gains and other taxes.
  12. Section 13 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  13. Practice note 1: valuation of interests encumbered by tenancy or licence - the nature of the encumbrance - law as at 31 March 1982 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  14. Practice note 3: "chose in action" The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  15. Practice note 4: revenue cases - disclosure of information on comparables The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  16. Practice note 4: appendix A : disclosure of information from PD forms - transactions on or after 1 April 2000 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  17. Practice note 4: appendix B - VOA policy on disclosure of information The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  18. Appendix 1: form CG20 (new) - requests from HMIT for valuations (CGT) The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  19. Appendix 2: form 453 - requests from HMIT / Oil taxation office for valuations (MEA) The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  20. Appendix 3: form VO 1040 - capital allowances - request for RBS assistance The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  21. Appendix 4: form VO 1031 - notification of valuations to taxpayer The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  22. Appendix 5: form VO 1011 - form of report to HMIT (general) The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  23. Appendix 6: form VO 1030 - form of report to HMIT capital allowances The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  24. Appendix 7: defendable on appeal reports - guidance on completion The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  25. Appendix 8: form VO 1009 - DOA report - case summary The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  26. Appendix 9: defendable on appeal report - appeal report guidance notes The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  27. Appendix 10: RBS defendable on appeal reports - guidance on completion The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  28. Appendix 11: form VO 1009 (RBS) - DOA report - RBS case summary The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  29. Appendix 12: defendable on appeal report (RBS) - appeal report guidance notes The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  30. Appendix 13: time limits and procedure The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  31. Appendix 14: application for post transaction valuation check The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  32. Appendix 15: letter accompanying application form for post-transaction valuation checks (PTVC) for Capital Gains The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  33. Appendix 16: letter from HMIT to enquiries for inclusion in 1982 portfolio valuation scheme The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  34. Appendix 17: statutory background of CGT The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  35. Appendix 18: Capital Gains Tax The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  36. Appendix 19: connected persons - rules and definitions for taxation purposes The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  37. Appendix 20: 1982 portfolio valuations - provision of information The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  38. Appendix 21: CGT - the separate asset basis The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  39. Appendix 22: CGT - indexation allowance The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  40. Appendix 23: extract from reply by the Chief Secretary to the Treasury in Standing Committee E debate on the Finance Bill 1972 - 22 June 1972 Column 1358 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  41. Appendix 24: initial appraisals The Valuation Office Agency's (VOA) technical manual used to assess capital gains and other taxes.
  42. Appendix 33: form VO 1191 - seeking permission to use PDs before Commissioners The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  43. Appendix 34: form VO 1192 - granting of permission and confirmation of details by transferee (Commissioners) The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  44. Appendix 35: form VO 1033 - seeking permission to use PDs before Lands Tribunal The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  45. Appendix 36: form VO 1034 - granting of permission and confirmation of details by transferee (Lands Tribunal) The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  46. Appendix 37: the Special Commissioners The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  47. Appendix 39: appearance before the General and Special Commissioners - proof of evidence The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  48. Appendix 40 : The Upper Tribunal (Lands Chamber) and Lands Tribunal for Scotland The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  49. Appendix 41: exhibits - notes on preparation The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  50. Appendix 42: expert witness report and notes for guidance of advocate The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
  51. Appendix 43: unagreed / DOA procedures flow chart The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.