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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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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.