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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Deferred consideration: cost to purchaser for deferred consideration

Where the total amount which has been paid for the asset is known, this amount should be taken to be the acquisition cost. Capital Gains Technical Group can provide further advice

  • where it is claimed that a different amount forms the acquisition cost, or
  • where the period for the deferred consideration to be paid has not expired when the asset is resold.