Edition: 3rd The valuation of share in an unquoted company is not a mechanical task:
To value a shareholding your need to understand the approach taken by the courts.
To successfully negotiate a valuation you need to be aware of the practice adopted by HMRC valuers.
Share Valuation Handbook gives practical techniques cross-referenced to a modern, up-to-date commentary and analysis of all the case law on share valuation to ensure that when you deal with HMRC the outcome will be satisfactory for all.
Share Valuation Handbook brings together the practical methods of share valuation, the statutory requirements for a fiscal valuation and prints the full decisions of the courts for every share valuation case 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.