Practical Share Valuation
Bloomsbury Professional
ISBN13:
9781526505088
$190.22
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.
- | Author: Nigel Eastaway, Diane Elliott, Chris Blundell, Cameron Cook
- | Publisher: Bloomsbury Professional
- | Publication Date: Apr 25, 2019
- | Number of Pages: 1072 pages
- | Language: English
- | Binding: Paperback
- | ISBN-10: 1526505088
- | ISBN-13: 9781526505088
- Author:
- Nigel Eastaway, Diane Elliott, Chris Blundell, Cameron Cook
- Publisher:
- Bloomsbury Professional
- Publication Date:
- Apr 25, 2019
- Number of pages:
- 1072 pages
- Language:
- English
- Binding:
- Paperback
- ISBN-10:
- 1526505088
- ISBN-13:
- 9781526505088