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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Land: part-disposals: special practice: general

When a part-disposal of land occurs, it is strictly necessary to value the whole of theremaining land so that the

 

    A     

A + B

formula in TCGA92/S42 can be applied. However, if

the taxpayer agrees, a special practice, described below, can be adopted.