Market value
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Market value for taxation purposes is defined in UKGN 3. It is generally the same for capital gains tax (CGT), inheritance tax (IHT), stamp duty land tax (SDLT), value added tax (VAT) and for income and corporation tax purposes. However, some material variations of approach are required between taxes. In this section...Explore the subscription options here to get full access to isurv, including downloads.
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