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Jenny Nelder

ARTICLES
Share valuation for tax purposes

1894 and all that

05 September 2018
Getting value
JENNY NELDER outlines the basics of share valuation for taxation purposes
21 February 2012
Practical Share Valuation, 5th edition
By Nigel Eastaway, Keith Eamer, Diane Elliott and Shan Kennedy; £110 (plus 7.7% VAT)
06 May 2009
Goodwill hunting
JENNY NELDER provides an update on HMRC's current views on goodwill
21 October 2008
Fair Value Versus Fictional Market Value

JENNY NELDER BA, FCA, ATII takes up the baton regarding the value of a shareholding held by a quasi-partner.

ROBIN MATHEW QC suggests in an article entitled 'Statutory Fiction' (Taxation, 30 January), that the value for capital gains tax and for inheritance tax of a shareholding, held by a quasi-partner, should always reflect a rateable proportion of the total value of the company as a going concern and not a discounted value.

12 February 2003
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