Market leading insight for tax experts
View online issue

A Question of Principle

Jan Ellis, tax partner, Blick Rothenberg, offers further thoughts on the valuation of shares under the Enterprise Management Incentive regime

 
Jan Ellis tax partner Blick Rothenberg offers further thoughts on the valuation of shares under the Enterprise Management Incentive regime
 
To my mind Shares & Assets Valuation (SAV) is perhaps one of the most impressive parts of HMRC generally dealing with valuations promptly and efficiently particularly in relation to share scheme valuations where there is a conscious aim to turn around valuations very quickly.
The System Has Its Flaws
 
The system is not however without its flaws. General principles regarding the need for a valuation and valuation approach were considered in...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top