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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: unquoted shares

OT30370 | Capital gains: valuation of oil assets including shares: unquoted shares

From HM Revenue & Customs · Oil Taxation Manual

All valuations of unquoted shares or securities should be submitted to Shares and Assets Valuation (SAV) see CG59540+.

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