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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Capital gains: valuation of oil assets including shares: contents

  1. OT30300
    Capital gains: valuation of oil assets including shares: introduction
  2. OT30301
    Capital gains: valuation of oil assets including shares: post transaction valuations
  3. OT30302
    Capital gains: valuation of oil assets including shares: other clearances
  4. OT30305
    Capital gains: valuation of oil assets including shares: general principles of valuation
  5. OT30320
    Capital gains: valuation of oil assets including shares: the discounted cash flow methodology of valuing fields - the process
  6. OT30322
    Capital gains: valuation of oil assets including shares: the discounted cash flow methodology of valuing fields - inputs
  7. OT30324
    Capital gains: valuation of oil assets including shares: the discounted cash flow methodology of valuing fields - input assumptions
  8. OT30326
    Capital gains: valuation of oil assets including shares: the discount rate and risking
  9. OT30328
    Capital gains: valuation of oil assets including shares: the discount rate and risking - additional factors
  10. OT30330
    Capital gains: valuation of oil assets including shares: the discount rate and risking - other methods of risking
  11. OT30350
    Capital gains: valuation of oil assets including shares: methodology of valuing prospects
  12. OT30360
    Capital gains: valuation of oil assets including shares: methodology of valuing exploration acreage
  13. OT30370
    Capital gains: valuation of oil assets including shares: unquoted shares
  14. OT30380
    Capital gains: valuation of oil assets including shares: rebasing to 31 March 1982
  15. OT30382
    Capital gains: valuation of oil assets including shares: cash flow assumptions for rebasing to 31 March 1982
  16. OT30384
    Capital gains: valuation of oil assets including shares: rebasing to 31 March 1982 for unexplored areas
  17. OT30386
    Capital gains: valuation of oil assets including shares: rebasing to 31 March 1982 for prospects
  18. OT30390
    Capital gains: valuation of oil assets including shares: third party information and information sources