Updates: Capital Gains and other taxes manual

2021

2 November 2021

Section 6

02 November 2021 - Part 4: Negotiation Cases - Request for Agreed Valuation and Part 6: Tribunal appeal cases updated.

Section 12

02 November 2021 - Part 5: unagreed/ defendable on appeal procedures updated.

Section 13

02 November 2021 - Part 3 - unagreed defendable on appeal procedures updated.

20 October 2021

Practice note 4: revenue cases - disclosure of information on comparables

20 October 2021 - Practice note 4: revenue cases - disclosure of information on comparables removed for outdated information.

Practice note 4: appendix A : disclosure of information from PD forms - transactions on or after 1 April 2000

20 October 2021 - 'Practice note 4: appendix A : disclosure of information from PD forms - transactions on or after 1 April 2000' removed for outdated information.

Practice note 4: appendix B - VOA policy on disclosure of information

20 October 2021 - 'Practice note 4: appendix B - VOA policy on disclosure of information' removed for outdated information.

Appendix 33: form VO 1191 - seeking permission to use PDs before Commissioners

20 October 2021 - 'Appendix 33: form VO 1191 - seeking permission to use PDs before Commissioners' removed for outdated information.

Appendix 34: form VO 1192 - granting of permission and confirmation of details by transferee (Commissioners)

20 October 2021 - 'Appendix 34: form VO 1192 - granting of permission and confirmation of details by transferee (Commissioners)' removed for outdated information.

Appendix 35: form VO 1033 - seeking permission to use PDs before Lands Tribunal

20 October 2021 - 'Appendix 35: form VO 1033 - seeking permission to use PDs before Lands Tribunal' removed for outdated information.

Appendix 36: form VO 1034 - granting of permission and confirmation of details by transferee (Lands Tribunal)

20 October 2021 - 'Appendix 36: form VO 1034 - granting of permission and confirmation of details by transferee (Lands Tribunal)' removed for outdated information.

2017

5 May 2017

Section 1

New section added.

Section 2

New section added.

Section 3

New section added.

Section 4

New section added.

Section 5

New section added.

Section 6

New section added.

Section 7

New section added.

Section 8

New section added.

Section 9

New section added.

Section 10

New section added.

Section 12

New section added.

Section 13

New section added.

Practice note 1: valuation of interests encumbered by tenancy or licence - the nature of the encumbrance - law as at 31 March 1982

New section added.

Practice note 3: "chose in action"

New section added.

Practice note 4: revenue cases - disclosure of information on comparables

New section added.

Practice note 4: appendix A : disclosure of information from PD forms - transactions on or after 1 April 2000

New section added.

Practice note 4: appendix B - VOA policy on disclosure of information

New section added.

Appendix 1: form CG20 (new) - requests from HMIT for valuations (CGT)

New section added.

Appendix 2: form 453 - requests from HMIT / Oil taxation office for valuations (MEA)

New section added.

Appendix 3: form VO 1040 - capital allowances - request for RBS assistance

New section added.

Appendix 4: form VO 1031 - notification of valuations to taxpayer

New section added.

Appendix 5: form VO 1011 - form of report to HMIT (general)

New section added.

Appendix 6: form VO 1030 - form of report to HMIT capital allowances

New section added.

Appendix 7: defendable on appeal reports - guidance on completion

New section added.

Appendix 8: form VO 1009 - DOA report - case summary

New section added.

Appendix 9: defendable on appeal report - appeal report guidance notes

New section added.

Appendix 10: RBS defendable on appeal reports - guidance on completion

New section added.

Appendix 11: form VO 1009 (RBS) - DOA report - RBS case summary

New section added.

Appendix 12: defendable on appeal report (RBS) - appeal report guidance notes

New section added.

Appendix 13: time limits and procedure

New section added.

Appendix 14: application for post transaction valuation check

New section added.

Appendix 15: letter accompanying application form for post-transaction valuation checks (PTVC) for Capital Gains

New section added.

Appendix 16: letter from HMIT to enquiries for inclusion in 1982 portfolio valuation scheme

New section added.

Appendix 17: statutory background of CGT

New section added.

Appendix 18: Capital Gains Tax

New section added.

Appendix 19: connected persons - rules and definitions for taxation purposes

New section added.

Appendix 20: 1982 portfolio valuations - provision of information

New section added.

Appendix 21: CGT - the separate asset basis

New section added.

Appendix 22: CGT - indexation allowance

New section added.

Appendix 23: extract from reply by the Chief Secretary to the Treasury in Standing Committee E debate on the Finance Bill 1972 - 22 June 1972 Column 1358

New section added.

Appendix 24: initial appraisals

New section added.

Appendix 33: form VO 1191 - seeking permission to use PDs before Commissioners

New section added.

Appendix 34: form VO 1192 - granting of permission and confirmation of details by transferee (Commissioners)

New section added.

Appendix 35: form VO 1033 - seeking permission to use PDs before Lands Tribunal

New section added.

Appendix 36: form VO 1034 - granting of permission and confirmation of details by transferee (Lands Tribunal)

New section added.

Appendix 37: the Special Commissioners

New section added.

Appendix 39: appearance before the General and Special Commissioners - proof of evidence

New section added.

Appendix 40 : The Upper Tribunal (Lands Chamber) and Lands Tribunal for Scotland

New section added.

Appendix 41: exhibits - notes on preparation

New section added.

Appendix 42: expert witness report and notes for guidance of advocate

New section added.

Appendix 43: unagreed / DOA procedures flow chart

New section added.