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Market Value for Sale to Ltd Co.


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Hi,

 I have a ltd co, currently with 4 properties within. I also have a btl property in my own name which I am considering transferring to the ltd co. I understand that I will be liable for the 3% stamp duty and potentially cgt on any gains based on current ‘market value’. However I am unclear who determines market value (please don’t say the market:) ) and what evidence is required as proof, so I can calculate the tax due? 

Any help appreciated

Regards

Dougie

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