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