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HMRC internal manual

Capital Gains Manual

Land: valuation: undivided shares: types of interest in land

A person may hold an interest in land in one of two ways. Either

  • they alone are the freeholder or leaseholder of a separately identifiable parcel of land. This is called an interest in the ‘entirety’ of the land


  • they own or lease a parcel of land together with others. This is called an ‘undivided share’ in the land.