Capital gains and other taxes manual

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