Capital Gains and other taxes manual

Appendix 14: application for post transaction valuation check

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

Name and address of Taxpayer Inspectors reference          
  (if known)          
             
  NINO          
  (where appropriate)          
Date of disposal    
   
Name and address of purchaser  
Reason for valuation        
       
Rebasing to 31 March 1982      
       
         
Market value disposal      
       
         
Other - please specify      
       
Description of asset to be valued Valuation date Valuation offered
     
     
     
     
     

Shares - The description should include the name of the company, the registration number (if known) and the number of shares to be valued. Enter in the table your valuation per share and not the total value of your holding.

Land - The description should provide sufficient information to identify the property with details of your interest in the property and details of any tenancies existing at the valuation date. The term “land” includes both land and buildings.

Other - The description should provide sufficient information to identify the asset.

‘ûû’ items enclosed
       
A capital gains computation for the disposal with an estimate of your capital gains tax liability for the tax year in which you made the disposal, or for companies the corporation tax liability on chargeable gains      
       
       
Details of any reliefs due or to be claimed in respect of the disposal      
       
       
A copy of any valuation report obtained      
       
       
If available, the cost and date of acquisition of the asset and details of any improvements made      
       
For share valuations, accounts for the three years up to the valuation date      
       
       
For land valuations,      
       
? if you held a leasehold interest, a copy of the lease applying at the valuation date      
       
? if the land was let at the valuation date, a copy of any tenancy agreement applying at that date      
       
? a plan showing the location of the land if the valuation is of undeveloped land      
       
       
Any other papers you feel may be relevant      
       
 
Use this space to provide any other information that you consider is relevant to your valuation