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: 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

or

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