Description
Bloomsbury Publishing (UK) Practical Share Valuation by Nigel Eastaway Diane Elliott Chris Blundell Cameron Cook
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. 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:Case law including HMRC vs Ingenious Media and HMRC vs Rangers Football Club;Guidance on new penalties in connection with offshore matters and offshore transfers (FA 2016);Coverage of Samarkland Film Partners (No 35) LLP v HMRC regarding use of the nine badges of trade to question trading loss.