(This text has been withheld because of exemptions in the
Freedom of Information Act 2000), ask the taxpayer to confirm
the basis of valuation and to advise whether a sale is intended. On
receipt of this information, you can decide whether to adopt as the
appropriate value either
If
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)you have positive grounds to
suspect an undervaluation, you must refer to Shares and Assets
Valuation for advice.
The Risk, Research & Liaison Team (RRLT) have access to
databases which could be of assistance in valuing these types of
assets. Firstly, they can access the Shipping Registry, which holds
details of owners of boats, the respective shares of owners and any
mortgages charged against these vessels.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000).
Secondly, RRLT can access the Civil Aviation Authority
database, which contains information about the ownership of light
aircraft, helicopters, microlights and hot air balloons.
