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HMRC internal manual

Capital Gains Manual

Assets: responsibility for checking valuations: particular assets

This guidance explains the procedures which you must follow to check valuations of particular assets.

  • Quoted shares and securities, see CG59510+
  • Unquoted shares and securities, see CG59540+

The guidance at CG50250+ explains how you can identify which shares and securities are quoted and which are unquoted.

  • Land and buildings in the United Kingdom, see CG74000+
  • Land and buildings outside the United Kingdom, see CG75800+
  • Goodwill, see CG68300+
  • Copyright, see CG68300+
  • Trademarks and brand names, see CG68300+
  • Franchises and licences, see CG68300+
  • Ships, aircraft and caravans, see CG77004
  • Bloodstock and livestock herds, see CG77004
  • Plate, jewellery, manuscripts, antiques or other works of art, see CG77004
  • Trusts and life assurance policies, see CG68960
  • Moveable plant or machinery, see CG77003
  • Fixed plant or machinery, see CG74010.

Partnership assets

The guidance at CG27250 explains the procedures for obtaining a valuation of a partner’s fractional interest in a partnership asset.