Inspectors are instructed not to agree values of unquoted shares
or securities for CGT purposes without reference to SAV. If an
Inspector does agree a value in error without consulting SAV, the
mistaken agreement is no bar to SAV's consideration of the
valuation of shares at the same date for a different taxpayer or
for the same taxpayer on a later occasion e.g. a further part
disposal.
If an Inspector’s Agreement causes a problem, you
should notify the Inspector and advise him/her to deal with the
matter in accordance with the instructions in the CG Manual at
CG59543 – 59548.
| Additional Guidance: SVM150000 |
