Summary

The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.

The Capital Gains and other taxes manual is primarily provided as practice guidance for VOA Valuation Officers. The contents of the manual represent the VOA’s understanding of the law at the time it was prepared and whilst it is carefully compiled, the VOA does not guarantee the completeness or accuracy of the information in it. From time to time the contents may be revised in the light of changes in legislation and decisions of the tribunals and higher courts or to reflect changing policy or valuation practice.

Contents