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HMRC internal manual

Capital Gains Manual

Valuation: more than one interested person: not apply to IT

The regulations do not apply to Income Tax. But you should try to ensure that any market values or apportionments which are determined for Income Tax purposes are consistent with

  • other valuations or apportionments made for Income Tax purposes and
  • any valuation or apportionment determined on the same matter for Capital Gains Tax purposes.