Capital gains and other taxes manual

feature-image

Play all audios:

Loading...

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 * Section 1 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other


taxes. * Section 2 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Section 3 The Valuation Office Agency's (VOA) technical


manual used to assess Capital Gains and other taxes. * Section 5 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Section 6 The


Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Section 7 The Valuation Office Agency's (VOA) technical manual used to assess


Capital Gains and other taxes. * Section 8 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Section 9 The Valuation Office


Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Section 12 The Valuation Office Agency's (VOA) technical manual used to assess capital gains and


other taxes. * Section 13 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Practice note 1: valuation of interests encumbered by


tenancy or licence - the nature of the encumbrance - law as at 31 March 1982 The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. *


Practice note 3: "chose in action" The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Appendix 2: form 453 - requests from


HMIT / Oil taxation office for valuations (MEA) The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Appendix 3: form VO 1040 - capital


allowances - request for RBS assistance The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Appendix 6: form VO 1030 - form of report to


HMIT capital allowances The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Appendix 10: RBS defendable on appeal reports - guidance on


completion The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Appendix 11: form VO 1009 (RBS) - DOA report - RBS case summary The


Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Appendix 12: defendable on appeal report (RBS) - appeal report guidance notes The


Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Appendix 16: letter from HMIT to enquiries for inclusion in 1982 portfolio valuation


scheme The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Appendix 17: statutory background of CGT The Valuation Office Agency's


(VOA) technical manual used to assess Capital Gains and other taxes. * Appendix 18: Capital Gains Tax The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains


and other taxes. * Appendix 19: connected persons - rules and definitions for taxation purposes The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and


other taxes. * Appendix 20: 1982 portfolio valuations - provision of information The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. *


Appendix 21: CGT - the separate asset basis The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes. * Appendix 22: CGT - indexation allowance


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