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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Personal representatives: incidental expenses: Scotland: scale deductions

For Scottish cases the Board have agreed with the Law Society of Scotland that the scale of allowable expenditure in CG30571 above may be applied in determining the cost of establishing title. Where the scale is adopted the amount of the allowable commission on disposal should be determined in accordance with CG30573.