{"product_id":"practical-share-valuation-9781526505088","title":"Practical Share Valuation","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eProvides a reference point for practitioners, who may need to prepare or review a valuation of shares or intangible assets, and acts as a practical guide to the more straightforward valuations which are required for tax purposes.  Practical Share Valuation combines decades of the authors’ practical experience in order to provide a reference guide to the valuation of unquoted shares and intangible assets as well as a practical handbook for practitioners preparing more routine valuations for tax purposes.   The book highlights the relevant case law relating to valuations and also provides a handy list of additional data sources to aid the valuer in gaining access to the comparator data and latest valuation standards available.  Whether you need to prepare a valuation or review work prepared by another practitioner, this book provides a wealth of easily accessible information, hints and tips to help you navigate through the potential minefield of share valuations.   The seventh edition includes the following updates: - Full analysis of new legislation proposed on bringing non-resident companies with UK taxable income and gains from the disposal of UK residential property interests within the scope of corporation tax; - Guidance on new penalties in connection with offshore matters and offshore transfers (FA 2016), for inheritance tax for transfers of value on or after 1 April 2017 and for income and CGT from April 2016, in particular a new asset-based penalty for certain offshore disclosure inaccuracies and failures; - Commentary on several well-publicised litigation battles regarding failed tax avoidance schemes, such as HMRC vs Ingenious Media and HMRC vs Rangers Football Club; - Changes to the Companies Act 2006 and new reporting requirements as a result of the transition to FRS 102 and FRS 105 (effective for accounting periods on or after 1 January 2016); - Updated guidance from HMRC Shares and Assets Valuations and International Valuation Standards 2017.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eDIVISION A MAIN NARRATIVE Chapter 1 Introduction  PART 1 CASE LAW Chapter 2 General principles  Chapter 3 Open market value  Chapter 4 Fair value  Chapter 5 Relevant factors  Chapter 6 The required yield  Chapter 7 Asset-related valuations  Chapter 8 The foreign influence  PART 2 STATUTE LAW Chapter 9 Capital gains tax and corporation tax on chargeable gains, stamp duty and income tax  Chapter 10 Inheritance tax  PART 3 VALUATION IN PRACTICE Chapter 11 Valuation approaches  Chapter 12 Other methods of valuation  Chapter 13 The influence of the London Stock Exchange  Chapter 14 The real market for shares and valuation for specific purposes  Chapter 15 Published data  Chapter 16 Unpublished information and company records  Chapter 17 Valuation of intellectual property and other intangibles  Chapter 18 HMRC Shares and Assets Valuation  Chapter 19 Valuation reports  Chapter 20 Fair value for financial reporting purposes  Chapter 21 Accounting for goodwill and intangible assets arising on an acquisition  Chapter 22 Accounting for equity awards to employees  Chapter 23 Valuation in matrimonial proceedings  DIVISION B VALUATION EXAMPLES Example 1 Mock valuation report in Re Lynall, Lynall v IRC  Example 2 Mock valuation report in Re Holt  Example 3 Sparkco Ltd – fair value  Example 4 Diplodocus Ltd – valuation of deferred shares at 13 April 2014  Example 5 Salamander Marketing Consultants Ltd – valuation of shares for tax purposes  Example 6 Motorco – valuation of goodwill on incorporation  Example 7 Logo Properties Limited – valuation of shares in a property company for IHT purposes  Example 8 Lavender Systems Limited – EMI valuation  DIVISION C APPENDICES Appendix A Financial Times\/Stock Exchange Actuaries Share Indices  Appendix B Financial Times Actuaries Equity Indices (at 31 March 1982)  Appendix C Financial Times Actuaries Share Indices and their constituents (for 31 March 1982 valuations)  Appendix D Relevant estate duty and other obsolete legislation  Appendix E RICS Valuation – Global Standards: VPGA 3, VPGA 4, VPGA 6, VPGA 7 and VPGA 10 (1 July 2017)  Appendix F International Valuation Standards 2017, IPEV Guidelines (Appendix 1) and IVS 105  Appendix G Practice Note: Apportioning the Price Paid for a Business Transferred as a Going Concern  Appendix H Civil Procedure Rules, Part 35 (Experts and Assessors), Practice Direction 35 and Factsheet 53  Appendix I Parry’s Valuation Tables – Present value of one pound  Appendix J Parry’s Valuation Tables – Years’ purchase or present value of one pound  Appendix K Summary of main relevant taxation Acts since 2014 that might affect a valuation  Appendix L Useful websites","brand":"Bloomsbury Publishing PLC","offers":[{"title":"Default Title","offer_id":49409822294359,"sku":"9781526505088","price":133.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781526505088.jpg?v=1730508144","url":"https:\/\/bookcurl.com\/products\/practical-share-valuation-9781526505088","provider":"Book Curl","version":"1.0","type":"link"}