Share Valuation

Share Valuation is a practical guide to valuing shares in unquoted companies for tax purposes. It aims to de-mystify the subject and give advice and guidance which will enable the reader to approach tax valuations with confidence.

Appendices bring together historical data, in convenient form, relating to corporation tax rates, interest rates, model articles of association (as amended from time to time) with amendments, applicable since 1982.

Author: Trevor Johnson FTII AITI ATT
Foreword by: Jenny Nelder BA FCA FTII

Key features & benefits

• Identification of occasions where share valuations are required.
• What needs to be valued and at what date.
• The statutory fiction explained.
• Discussion of the main factors affecting valuations.
• The assets basis; theory and application.
• The dividend basis; theory and application.
• The earnings basis; theory and application.
• Preparing the valuation and getting it agreed.
• Historical information regarding corporation tax rates and interest rates from 1982.
• Historical information on the Model articles of association which are likely to be encountered.
• Notes on significant court decisions.