Please provide the following information:
- The transaction record (such as a deed of easement)
- Evidence that shows the fair market value for the grant or surrender of the easement is nil or nominal. This may include:
- copies of any independent valuations or appraisals that have been obtained or
- a written statement from the taxpayer or their agent confirming that the easement has a nil or nominal value and
- A completed Form FDA29 'Duties Valuation – Easements'
