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HMRC internal manual

Oil Taxation Manual

Capital gains: valuation of oil assets including shares: post transaction valuations

The general guidance for post transaction valuations is at CG16600. This guidance should be referred to for procedural matters.

Valuations will only be considered after the relevant transaction has taken place and LB Oil & Gas will not enter into discussions about valuations or methodologies of an oil asset before a transaction has taken place. The responsibilities for valuations are set out at OT30300.