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Contents

Official guidance
Shares and Assets Valuation Manual

SVM107000 · Capital Gains Procedures

  • SVM107010 · Introduction
  • SVM107020 · Valuation requests
  • SVM107030 · Correspondence with the Instructing Office
  • SVM107040 · Notification of Agreements
  • SVM107050 · Values agreed in error- "Inspectors Agreements"
  • SVM107060 · Negotiations with those acquiring shares
  • SVM107070 · Goodwill
  • SVM107080 · Quoted shares
  • SVM107090 · Market values
  • SVM107100 · Connected persons
  • SVM107110 · Transactions at arm's length - the market value rule
  • SVM107120 · Capital Gains reliefs
  • SVM107130 · Share Identification -1982 Holding
  • SVM107140 · Death and CG
  • SVM107150 · Negligible value
  • SVM107160 · The Valuation of the Right to Receive Deferred Consideration (Marren v Ingles Cases or ‘Earn-Outs’)
  • SVM107170 · Liquidations
  • SVM107180 · Joint Holdings
  1. Capital Gains Procedures: Contents
  2. Capital Gains Procedures: Correspondence with the Instructing Office

SVM107030 | Capital Gains Procedures: Correspondence with the Instructing Office

From HM Revenue & Customs · Shares and Assets Valuation Manual

If a valuation cannot be agreed on Risk Assessment, an acknowledgement is sent to the instructing office advising them of the name of the valuer who will deal with the valuation.

It is important that you let the instructing office know your initial views on the valuation and keep them informed of the progress of the case and any issues that arise. You should follow the general guidance on case selection, handling and settlement at Chapter 120 of this manual SVM120000. Remember that the instructing office can advise you on the availability of reliefs and the tax implications of your range of values.

Valuers who undertake valuations for Large Business (LB) must follow the protocol agreed between SAV and LB. This can be found on the SAV Intranet page.

Additonal Guidance: SVM150000

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