This chapter outlines SAV procedures for dealing with requests
for valuations of unquoted shares and securities for Capital Gains
Tax (CGT) purposes.
The legislative provisions relating to the taxation of
Chargeable Gains are contained in the Taxation of Chargeable Gains
Act 1992 (TCGA 1992).
For technical instructions on CGT please refer to the
Capital Gains (CG) Manual.
Technical advice on CGT and corporate gains is provided by
CAR Capital Gains Technical Group.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000). The specialists at CG
Technical Group are happy to assist SAV resolve complex or
difficult CG technical problems. However, if you have concerns
about the correctness or fullness of valuations requested by the
Inspector for CGT purposes you should initially take these up with
the instructing office. If the Inspector is not able to assist, you
should not approach Technical Group without consulting your
manager.
| Additional Guidance: SVM150000 |
