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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Chattels: help on identifying sets

If you are in any doubt about whether a number of chattels form a set, then Shares and Assets Valuation Chattels may be able to help you. You should refer the papers to SAV Chattels, Ferrers House, Nottingham.

If you also need any valuations, see CG77004+, then you should ask for these at the same time.