CG76639 | Chattels: help on identifying sets

If you are in any doubt about whether a number of chattels form a set, such as a library or a collection of written material (CG76884) then Shares and Assets Valuation (SAV) 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 CG77000 onwards, then you should ask for these at the same time.

When you submit a case to SAV Chattels 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 customer.

· 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.