Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Land: valuation: introduction: interests in land

The guidance applies where you need to value any freehold or leasehold interest in land. The guidance also covers any licence over land or any jointly held interests in land.

The guidance also applies to the Scottish equivalent of these interests.