Chattels: sets of assets: what Information to Include
If you are submitting a case under CG76639+, you need to include as much of the following information as is appropriate:
- a full description of the assets. For example, if it is a library of books, the author’s name, the titles, dates of publication etc. the relevant facts of their history. For example, when and how they were acquired by your taxpayer.
- the relevant facts of their disposal. For example, who they were disposed of to and how.
- any arguments put forward by the taxpayer and any available evidence about any professional advice they may have obtained on the point.