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HMRC internal manual

Capital Gains Manual

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

If the disposal is by a legatee and his or her interest is less than the interest acquired by the personal representatives (or may be but you do not have full information) this point should be brought to the attention of Shares and Assets Valuation. They should be requested to provide the value for the full interest acquired by the personal representatives (and details of the size of that interest if you do not have that latter information).