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Contents

Official guidance
Oil Taxation Manual

OT30295 · Capital gains: valuation of oil assets including shares

  • OT30300 · Introduction
  • OT30301 · Post transaction valuations
  • OT30302 · Other clearances
  • OT30305 · General principles of valuation
  • OT30320 · The discounted cash flow methodology of valuing fields - the process
  • OT30322 · The discounted cash flow methodology of valuing fields - inputs
  • OT30324 · The discounted cash flow methodology of valuing fields - input assumptions
  • OT30326 · The discount rate and risking
  • OT30328 · The discount rate and risking - additional factors
  • OT30330 · The discount rate and risking - other methods of risking
  • OT30350 · Methodology of valuing prospects
  • OT30360 · Methodology of valuing exploration acreage
  • OT30370 · Unquoted shares
  • OT30380 · Rebasing to 31 March 1982
  • OT30382 · Cash flow assumptions for rebasing to 31 March 1982
  • OT30384 · Rebasing to 31 March 1982 for unexplored areas
  • OT30386 · Rebasing to 31 March 1982 for prospects
  • OT30390 · Third party information and information sources
  1. Capital gains: valuation of oil assets including shares: contents
  2. Capital gains: valuation of oil assets including shares: post transaction valuations

OT30301 | Capital gains: valuation of oil assets including shares: post transaction valuations

From HM Revenue & Customs · Oil Taxation Manual

The general guidance for post transaction valuations is available on the gov.uk website. 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.

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