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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Personal representatives: solicitors expenses: Richards case

The Richards case, see CG30560, was an example of a Scottish case where method 1 in CG30551 had been used. The total value of the Estate was £106,052 and the total fees were £1450. The value of the shares and other assets sold was £48,958 and the deductions allowable £778 made up as follows:-

Proportionate expenses of valuation and obtaining confirmation        
£526 x £48,958 = 243
Solicitors’ costs re notification of confirmation to companies in which shares sold       27
Solicitors’ commission on selling based on value of shares and other assets sold       508