SVM107000 - Capital Gains Tax Procedures: Contents


SVM107010Introduction
SVM107020Valuation requests
SVM107030Correspondence with the Inspector
SVM107040Notification of agreements
SVM107050Values agreed in error (Inspectors' agreements)
SVM107060Negotiations with those acquiring shares
SVM107070Goodwill
SVM107080Quoted shares
SVM107090Market values
SVM107100Connected persons
SVM107110Transactions at arms length – the market value rule
SVM107120Capital Gains Tax Reliefs
SVM107130Share Identification – 1982 Holding ESC D44
SVM107140Death and CGT
SVM107150Negligible value
SVM107160Valuation of deferred consideration
SVM107170Liquidations
SVM107180Joint holdings