UK VPGA 15 Valuations for Capital Gains Tax, Inheritance Tax, Stamp Duty Land Tax and the Annual Tax on Enveloped Dwellings
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For the taxes covered by this guidance, no particular method or methods of valuation are prescribed, either by statute or by case law. 1 In practical terms, property assets are valued or appraised by whichever ‘method’ is most appropriate. Special classes and categories of asset will be valued in different ways because of how...Explore the subscription options here to get full access to isurv, including downloads.
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