Practical Share Valuation - Softcover

Diane Elliott; Nigel Eastaway; Chris Blundell; Cameron Cook

Softcover

ISBN 10: 1526505088 ISBN 13: 9781526505088

Publisher: Bloomsbury Professional (UK), 2019

Synopsis

Provides a reference point for practitioners, who may need to prepare or review a valuation of shares or intangible assets, and acts as a practical guide to the more straightforward valuations which are required for tax purposes.

Practical Share Valuation combines decades of the authors practical experience in order to provide a reference guide to the valuation of unquoted shares and intangible assets as well as a practical handbook for practitioners preparing more routine valuations for tax purposes.

The book highlights the relevant case law relating to valuations and also provides a handy list of additional data sources to aid the valuer in gaining access to the comparator data and latest valuation standards available.

Whether you need to prepare a valuation or review work prepared by another practitioner, this book provides a wealth of easily accessible information, hints and tips to help you navigate through the potential minefield of share valuations.

The seventh edition includes the following updates:
- Full analysis of new legislation proposed on bringing non-resident companies with UK taxable income and gains from the disposal of UK residential property interests within the scope of corporation tax;
- Guidance on new penalties in connection with offshore matters and offshore transfers (FA 2016), for inheritance tax for transfers of value on or after 1 April 2017 and for income and CGT from April 2016, in particular a new asset-based penalty for certain offshore disclosure inaccuracies and failures;
- Commentary on several well-publicised litigation battles regarding failed tax avoidance schemes, such as HMRC vs Ingenious Media and HMRC vs Rangers Football Club;
- Changes to the Companies Act 2006 and new reporting requirements as a result of the transition to FRS 102 and FRS 105 (effective for accounting periods on or after 1 January 2016);
- Updated guidance from HMRC Shares and Assets Valuations and International Valuation Standards 2017.

About this title

About the Author

Nigel Eastaway OBE, is a Tax Partner at MHA MacIntyre Hudson. Diane Elliott is a director in the share and business valuations team at BDO LLP. Chris Blundell is a tax partner at MHA MacIntyre Hudson with expertise in share schemes. Cameron Cook is a corporate finance partner at MHA MacIntyre Hudson.

Edition details

• Publisher: Bloomsbury Professional (UK)
• Publication date: 2019
• Language: English
• ISBN 10: 1526505088
• ISBN 13: 9781526505088
• Binding: Paperback
• Number of pages: 1072