The costs of negotiating with the Inland Revenue a valuation of shares, and of the appeal, were not deductible from the chargeable gain. Citations: Times 28-Dec-1995, Ind Summary 29-Jan-1996 Statutes: Chargeable Gains Act 1992 32 38(2)(b) Jurisdiction: England and Wales Capital Gains Tax Updated: 14 August 2022; Ref: scu.79531