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HMRC internal manual

Capital Gains Manual

Land: compulsory purchase of land: general


Where land in the UK is compulsorily acquired, the owner of that land is legally entitled to compensation. That compensation is calculated in one of two ways

  • based on the value of the land for redevelopment; or
  • based on the current use value of the land, plus `disturbance’, see CG72116-CG72118, and `severance’, see CG72119-CG72120.