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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Valuation of assets: ascertained values: unlisted shares

Where you are told that the value was ascertained, and the value agrees with the figure used in the computation (after any adjustment to reflect a part share or holding of the asset see CG32230) you may accept the value in the computation. Where the ascertained value differs from that in the computation, you should make appropriate enquiries to reconcile the discrepancy.