VALUATIONS

HMRC must reconsider discretion not to apply PAYE obligations.

SEIS: It is well known that the requirements of the various tax-advantaged venture capital schemes are both strict and strictly enforced. In Legend of Golden Temple Ltd and others v HMRC [2023] UKFTT 988 (TC) (23 November 2023), the companies did not...

Share valuation: T McMonagle v L Harvey and others [2023] EWHC 2406 (Ch) (6 October 2023) will be of interest to share valuers. In a commercial dispute between individuals an independent share valuation was required. One of the parties challenged the...

Andrew Goldstone and Jonathan S. Betesh (Mishcon de Reya) review recent tax developments affecting private clients.

Diane Elliott (BDO) provides a guide to the simple practical steps which can assist in agreeing a valuation with HMRC