SVM107000 - Capital Gains Procedures: Contents
-
SVM107010Introduction
-
SVM107020Valuation requests
-
SVM107030Correspondence with the Instructing Office
-
SVM107040Notification of agreements
-
SVM107050Values agreed in error (Inspectors' agreements)
-
SVM107060Negotiations with those acquiring shares
-
SVM107070Goodwill
-
SVM107080Quoted shares
-
SVM107090Market values
-
SVM107100Connected persons
-
SVM107110Transactions at arms length - the market value rule
-
SVM107120Capital Gains Reliefs
-
SVM107130Share Identification - 1982 Holding
-
SVM107140Death and CG
-
SVM107150Negligible value
-
SVM107160Valuation of deferred consideration
-
SVM107170Liquidations
-
SVM107180Joint holdings