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Jenny Nelder


1894 and all that

JENNY NELDER outlines the basics of share valuation for taxation purposes
By Nigel Eastaway, Keith Eamer, Diane Elliott and Shan Kennedy; £110 (plus 7.7% VAT)
JENNY NELDER provides an update on HMRC's current views on goodwill

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.

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