Land: valuation: introduction: other valuation considerations
The guidance at CG16200 - CG16251 provides advice on the valuation of assets generally for Capital Gains Tax. In particular you should note
- CG16210 which explains the circumstances in which a valuation is likely to be needed
- CG16230 which explains who is responsible for obtaining valuations.
- CG16270 which explains the treatment of transfers of assets at undervalue to employee/director.