SVM107000 - Capital Gains Procedures: Contents

  1. SVM107010
    Introduction
  2. SVM107020
    Valuation requests
  3. SVM107030
    Correspondence with the Instructing Office
  4. SVM107040
    Notification of agreements
  5. SVM107050
    Values agreed in error (Inspectors' agreements)
  6. SVM107060
    Negotiations with those acquiring shares
  7. SVM107070
    Goodwill
  8. SVM107080
    Quoted shares
  9. SVM107090
    Market values
  10. SVM107100
    Connected persons
  11. SVM107110
    Transactions at arms length - the market value rule
  12. SVM107120
    Capital Gains Reliefs
  13. SVM107130
    Share Identification - 1982 Holding
  14. SVM107140
    Death and CG
  15. SVM107150
    Negligible value
  16. SVM107160
    Valuation of deferred consideration
  17. SVM107170
    Liquidations
  18. SVM107180
    Joint holdings