SolvedCG77008 | Valuation: what to include
From HM Revenue & Customs · Capital Gains Manual
If you are referring a case for valuation, you need to include as much of the following information as is appropriate:
a full description of the asset. If, for example, it is a ship, whether it is a sailing yacht, a motor yacht, a houseboat, etc.
the relevant facts of its history. For example, a history of any alterations or conversions, etc.
the date of acquisition
the original acquisition cost or the proposed acquisition value and the cost of any significant additional expenditure
the date of disposal
the amount of the disposal proceeds or the proposed disposal value
the value(s) for which it was insured at the date(s) when a value is required
the taxpayer’s valuation and any available information about the qualifications of any valuer they may have employed.