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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

  1. Contents
  2. CG10200C
  3. CG11700C
  4. CG11800P
  5. CG11900

Shares and securities: valuation

Chapter 10. CG59500+, deals with the valuation of shares and securities. It looks at how market value is defined and the procedures for establishing what the market value is. In particular it deals with the valuation of unquoted shares which must be referred to Shares and Assets Valuation.

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