Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Allowances Manual

General: Combined sales: Apportionment: other assets

Valuation and apportionment advice about ships, aircraft, caravans, patents and know-how may be obtained from Shares Valuation Division. If you consult Shares Valuation Division you should send your request for assistance in a memo.