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  1. Home
  2. Environment
  3. Energy infrastructure
  4. Oil, gas and coal
HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
16 January 2025 - See all updates
  1. Back to contents
  2. OT30000

OT30295 - Capital gains: valuation of oil assets including shares: contents

  1. OT30300
    Introduction
  2. OT30301
    Post transaction valuations
  3. OT30302
    Other clearances
  4. OT30305
    General principles of valuation
  5. OT30320
    The discounted cash flow methodology of valuing fields - The process
  6. OT30322
    The discounted cash flow methodology of valuing fields - Inputs
  7. OT30324
    The discounted cash flow methodology of valuing fields - Input assumptions
  8. OT30326
    The discount rate and risking
  9. OT30328
    The discount rate and risking - additional factors
  10. OT30330
    The discount rate and risking - other methods of risking
  11. OT30350
    Methodology of valuing prospects
  12. OT30360
    Methodology of valuing exploration acreage
  13. OT30370
    Unquoted shares
  14. OT30380
    Rebasing to 31 March 1982
  15. OT30382
    Cash flow assumptions for rebasing to 31 March 1982
  16. OT30384
    Rebasing to 31 March 1982 for unexplored areas
  17. OT30386
    Rebasing to 31 March 1982 for prospects
  18. OT30390
    Third party information and information sources
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