RE1857 - Gifts of Land, Buildings, Shares & Securities to Charity: value of the investment

The value of the investment should be determined in the same way as for Capital Gains Tax. If you need to check a taxpayer's valuation:

For quoted shares and securities see CG59502+

For unquoted shares and securities see CG59540+, but use a form CG29 rather than CG30 and send a covering note stating:

• reason for valuation request ie claim for relief for a gift of shares/securities to charity
• the stock exchange on which the shares or securities are listed or dealt.

For units in Authorised Unit Trusts see CG57690.

For shares in Open Ended Investment Companies see CG57757.

For holdings in foreign collective investment schemes follow the instructions at CG57690 in respect of Authorised United Trusts.

For land and buildings (including requests for a Post Transaction Valuation Check (PTVC)) see RE1861 - RE1862