Tax Guide - Unquoted Company Share and Goodwill Valuations - 15th Edition - August 2012
The valuation of business goodwill and company shareholdings is broken down into a number of easy to follow steps. Many transactions require market value to be ascertained for tax purposes and this guide gives the basic skills to ensure that any valaution produced is likely to be acceptable to HM Revenue. Advice on how to deal with difficulties which commonly arise and negotiating with Shares Valuation Division are also covered as are the recent Special Commissioners decisions in Marks v Sherred and Shinebond v Carroll plus the 2011 Tribunal decision in SP Erdal v HMRC. For those who may need to consider the market value of business goodwill and unquoted shares (including in connection with sole trader/partnership incorporations or the completion of HM Revenue form 42) this guide is likely to be invaluable.
Author: DTE Tax
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