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HMRC internal manual

Capital Gains Manual

Valuation: who is an interested party: Regulations 8 and 15

Common examples are

  • vendor and purchaser in a transaction between connected persons or a transaction which is not a bargain at arms length.
  • the vendor and purchaser of a number of assets sold in a composite transaction where the price paid needs to be apportioned between the various assets.
  • the joint owners of an asset where the share held by each needs to be valued at a particular date.