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Since 1927 the leading authority on tax law, practice and administration

Mick Ruse

ARTICLES

Hindsight is a wonderful thing

MICK RUSE has some observations about HMRC’s Shares and Assets Valuation
MICK RUSE discusses market value and information standards when valuing minority holdings of unquoted shares

MICK RUSE goes back to some fiscal share valuation basics.

WITH APOLOGIES TO costermongers, forget about the concept of hypothetical open market sales; forget about case law on information standards; forget even about the complications of ITEPA 2003; the questions most commonly asked concerning the mechanics of fiscal share valuation are:

Share Valuation

 

 

 

A Little Certainty

 

 

 

MICK RUSE suggests some share valuation adjustments that might reflect the restrictions imposed on unquoted restricted securities.

 

 

 

 

 

Time For A Makeover

MICK RUSE suggests some improvements to the operation of shares valuation.

SINCE THE LATE 1980s, life has changed a good deal for Shares Valuation, including a truncation of its name from the slightly military sounding Shares Valuation Division.

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