Capital Gains & Other Taxes Manual - Appendix 14 : Application for Post Transaction Valuation Check

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APPENDIX 14 : Application for Post Transaction Valuation Check

Name and address of Taxpayer

Inspectors reference

         
 

(if known)

         
             
 

NINO

         
 

(where appropriate)

         

Date of disposal

   
   

Name and address of purchaser

 

Reason for valuation

       
       

Rebasing to 31

March 1982

     
       
         

Market value

disposal

     
       
         

Other - please

specify

     
       

Description of asset to be valued

Valuation date

Valuation offered

     
     
     
     
     

Shares - The description should include the name of the company, the registration number (if known) and the number of shares to be valued. Enter in the table your valuation per share and not the total value of your holding.

Land - The description should provide sufficient information to identify the property with details of your interest in the property and details of any tenancies existing at the valuation date. The term "land" includes both land and buildings.

Other - The description should provide sufficient information to identify the asset.

 

‘ûû’ items enclosed

       

A capital gains computation for the disposal with an estimate of your capital gains tax liability for the tax year in which you made the disposal, or for companies the corporation tax liability on chargeable gains

     
       
       

Details of any reliefs due or to be claimed in respect of the disposal

     
       
       

A copy of any valuation report obtained

     
       
       

If available, the cost and date of acquisition of the asset and details of any improvements made

     
       

For share valuations, accounts for the three years up to the valuation date

     
       
       

For land valuations,

     
       

? if you held a leasehold interest, a copy of the lease applying at the valuation date

     
       

? if the land was let at the valuation date, a copy of any tenancy agreement applying at that date

     
       

? a plan showing the location of the land if the valuation is of undeveloped land

     
       
       

Any other papers you feel may be relevant

     
       
 

Use this space to provide any other information that you consider is relevant to your valuation

 

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