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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The valuations used by taxpayers in their tax computations are subject to examination by valuers in the Valuation Office Agency (VOA) on behalf of the HMRC. It is therefore essential that any valuation used in those tax calculations has been prepared on the statutory basis having due regard to case law and in...

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