Technical Factsheet 170 - UK tax valuation rules and reporting

This factsheet aims to provide the user with a summary of the basic tax valuation rules for each of the principal taxes which impinge upon valuation - CGT, IHT, SD and the application of the ITEPA rules on restricted and unrestricted market value. The factsheet does not cover inter group transactions or corporation tax issues. Download the full factsheet from 'Related documents'.