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HMRC internal manual

Capital Gains Manual

Assets disposed of: series of transactions: market value

In many cases, the best way is by determining the market value of as many of the assets disposed of as you can. Here, you can obtain expert help from specialist valuers. In particular, for:

  • land and buildings in the UK, from the Valuation Office Agency, see CG74000+
  • unquoted shares and securities, from Shares and Assets Valuation, see CG59540+
  • goodwill and intellectual property rights, from Shares and Assets Valuation, see CG68300+
  • certain chattels, from either Shares and Assets Valuation, Specialist PT - IHT (formerly CAR - IHT and before that the Capital Taxes Office) or the Valuation Office Agency, see CG77000+.

If you are asking any of the offices listed in CG14783 for help with an apportionment, then you should adapt the relevant guidance referred to. If you are also asking for valuation help in connection with a Capital Allowances computation, see CG14790 and CA314, then you should make this clear. This will help the valuers get an overview of the whole picture.