Market value

This document is only available with a paid isurv subscription.

Market value for taxation purposes is defined in UKGN 3. It is generally the same for capital gains tax (CGT), inheritance tax (IHT), stamp duty land tax (SDLT), value added tax (VAT) and for income and corporation tax purposes. However, some material variations of approach are required between taxes. In this section...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for free!

You can get instant access to a free, 7-day trial of isurv simply by filling in the free trial form. Please note that the free trial includes full access to isurv with the exception of downloadable content which is only available with a paid subscription.

Sign up for the isurv newsletter, to receive a monthly round-up of the latest isurv updates.

For further questions, don't hesitate to call: +44(0)247 686 8555.