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...