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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Land: valuation: CG 20: plan of property

The Valuation Office Agency will need to be able to identify precisely the asset to be valued in order to provide a valuation. Where there is any doubt about the location or extent of the property and in particular where it is a question of valuing undeveloped land a plan identifying the asset will be essential.