Decision Makers Guide - DMG41046

Capital asset in the UK: land and premises

The value of a deemed share in a capital asset is

• the market value of the deemed share less

• 10% if there would be any expenses of sale

Note the amount of any incumbrances secured on the asset should not be deducted from the market value of the deemed share in these cases. The incumbrances should have been taken into account by the valuer when establishing the market value.