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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Definitions of the basis of value for:
Capital Gains Tax (CGT) can be found in section 272, Taxation of Chargeable Gains Act 1992
Inheritance Tax (IHT) in section 160, Inheritance Tax Act 1984
Stamp Duty Land Tax (SDLT) in section 118, Finance Act 2003 and
the Annual Tax on Enveloped Dwellings (ATED) in section 98(8)...