Valuation
Agricultural tenancy, hypothetical purchaser
Appointments and
Appropriated assets
Ascertained values
Asset derives its value from land
Assets
Assets held on 6 April 1965
Assets held on 6 April 1965 time-limit for election
Assets pre-6 July 1973
Benefits-in-kind
Calculation of taxable gains
Capital gains tax
Chargeable gains
Appeals
Best price
Buildings
Client book, method for accountancy firms
Goodwill in accounting practice, multiple of gross recurring fees as basis
Hypothetical purchaser
Hypothetical vendor
Ignored restrictions
Land
Land subject to tenancy
Negligible values
Occasions when valuation is not required
Reasonable prudence
Shares, calculation of market value
Shares, date of death
Shares, inclusion of goodwill
Special purchaser
Unquoted shares, costs of appeal
Valuation required for
Companies, compliance costs
Customs duties
Death
Pre-31 March 1973
Principle in Gray v IR Commrs
Devaluation of sterling
Foreign insurance funds
Securities acquired with borrowed foreign currency
Dwelling house, removal of conservatory by assignees of lease
Employment-related securities, disposal for more than market value
Enterprise management incentive shares
Estate duty
Estimated valuations
Ethane, petroleum revenue tax
Exchange control restrictions pre-13 December 1979
Expenses relief
Farm stock and crops etc.
For inheritance tax
Generally
Gifts and transactions between connected persons pre-20 March 1985
Gifts holdover relief
Gifts of business assets
IHT binding for CGT, values ascertained for
Income tax on employment income
Inheritance tax
Agricultural property relief
Assets forming part of estate, free movement of capital
Business property relief
Estimated property valuation, executor acting in accordance with accepted principles
Farm cottages
Freehold and tenancy interest in land
Generally
Land
Leased or tenanted property
Limitation period, location of centre of company management
Quoted stocks and shares
Related property
Reserved rights of life annuity
Transfers on death
Unit trusts, value of holding at date of death
Unquoted shares
Unquoted shares and securities
Land subject to tenancies
Land, capital gains tax
Livestock
London Stock Exchange references pre-25 March 1973
Of assets on death
Part disposal of land
Pension scheme excess assets
Permitted area
Petroleum revenue tax
Crude oil
Gas
Light gases post-1 January 1994
LPG and condensate
Offshore fields, valuation point
Onshore fields, valuation point
Property
Quoted shares and securities
Quoted option
Special circumstances
Statutory rule
Unit trust
Real estate investment trusts
SAYE share option schemes
Self-assessment enquiries, unagreed capital gains tax valuations
Series of transactions
Servant's houses
Shares, recognised stock exchange
Single simple transaction
Stock
Change of method, inspector's refusal to apply practice statement
Change of persons carrying on trade, stock relief
Tax on trading transactions
Tenancies
Time-limit, company leaving a group
Trading stock
Change from one valid method to another
Continuing business
Discontinuance of trade
Transitional provisions
Unquoted securities
Unquoted shares and securities
50 percent holdings
Costs of appeal
Determination
Fixed interest
Influential minority holdings
Information available to the purchaser
Inheritance tax, open market value
Lack of marketability
Majority holdings
Minority holding
Minority holdings
Non-voting shares
Pre-emption rights
Preference shares
Quasi-partnerships
Restrictions imposed by company's articles
Shareholders' agreements
Small minority holdings
Statutory fiction
Transfer of shares, restriction
Value factors
Voting power
Work in progress
Generally
Work-in-progress
