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Share Valuation Handbook written by: David Collison Publisher: CCH Introduction: Share Valuation Handbook brings together the practical methods of share valuation, the statutory requirements for a fiscal valuation and the decisions of the courts in a single volume. Price: GBP 108.00 Publication Date: January 2007 + Postage and Packaging The price payable shall be the total price specified in the Supplier’s current price list, less any discounts agreed in advance by the Supplier and plus the applicable cost of packaging, postage and delivery ("Delivery Charges") and VAT at the current rate. Cost of packaging, postage and delivery ("Delivery Charges") applied is currently £7.00 for books and £14.95 for packs. + Returns policy Goods offered on a Trial or Money Back Guarantee basis allow the Customer to examine the Goods within the Trial or Money Back Guarantee period (28 days from the date of despatch unless notified otherwise). Customers not wishing to subscribe to the Goods should return them before the end of the Trial or Money Back Guarantee period. Customers failing to return the Goods by the end of the Trial or Money Back Guarantee period will be deemed to have accepted the offer to subscribe and will be liable for payment of the subscription fee invoice. Goods accepted on a firm sale basis, which include Goods purchased online using the Metacharge credit card payment service, do not include a Trial period and customers are liable for immediate full payment of the subscription fee invoice. In the case of online Goods purchased using the Metacharge credit card payment service, customers are required to pay for the Goods before access is granted. The Customer is also responsible for the costs of returning the item(s) to the supplier. For protection, the Customer may want to insure any returned items as the Supplier will not be held responsible for the condition of the items being returned or for lost or misdirected items sent back to the Supplier. In the case of online services Customers wishing to return the Goods under the conditions listed above should return the invoice and/or sales confirmation letter/e-mail with relevant instructions within 7 days of receipt of the Goods. Claims for damaged Goods or partial delivery or complete loss of consignment must be notified within 28 days of the date of invoice. The Customer's refund will be processed and returned to the Customer using the same purchase method used to acquire the Goods. Rate:  0 ratings Audience: Tax Payer ( advanced ) Tax Professional ( beginner , intermediate , advanced ) Tax Student ( beginner , intermediate , advanced ) ISBN: 978-1-84140-941-2

Description

CCH’s Share Valuation Handbook brings together the practical methods of share valuation, the statutory requirements for a fiscal valuation and the decisions of the courts in a single volume. All three aspects are carefully cross-referenced to make this an authoritative, but readily usable work that is an essential tool for the accountant who is required to value a shareholding.

To help you master the art of share valuation CCH publishes the Share Valuation Handbook. This book gives practical techniques cross-referenced to a modern, up-to-date analysis of all the case law on share valuation to ensure that when you deal with HMRC the outcome will be satisfactory for all.

This practical guide in the style of IR35 will draw together the new legislation and the 90pp of HMRC guidance on new CIS. It will look in detail at the employment status tests, case law and guidance, illustrated with worked examples and case studies.

Contents

Part 1

the legal and economic content
the meaning of market value
valuation for capital gains tax
valuation for inheritance tax
valuation for income tax
valuation techniques
valuing preference, fixed interest, deferred share and debentures
illustrations of valuation techniques
valuing shares in a trading company
valuing share in property and other investment companies
valuing shares in a farming company
the valuation of intangibles

Part 2

The full court decision on 50 share valuation cases, each preceded by a commentary identifying the essential points in the judgement and their relevance to share valuation in practice

Author

David Collison has been involved in share valuation for 25 years. He is in practice as a tax consultant. For seven years, David was on the Council of the Chartered Institute of Taxation serving as Chairman of Examination Committee, Education Committee and the Personal Taxes Committee. David is the author of Tiley & Collison: UK Tax Guide, Estate Planning Handbook and Tolley’s Tax and Accountancy Dictionary. He writes the Revenue Law entries for Oxford Dictionary of Law.

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AUTHOR(S)

• David Collison

  Chartered Tax Adviser, Cambridge

PUBLISHER

CCH
CCH enjoys a unique position within the tax, accountancy and business management marketplace. As a leading service provider to the profession we have an unrivalled view of our customers' needs because we produce and deliver solutions that match their individual requirements — from information to training to software.