Policy paper

Draft legislation: market value of shares, securities and strips regulations 2014

Proposal on how the market value of shares in listed companies is to be determined for tax purposes.

Documents

Details

HM Revenue and Customs has published for external technical consultation, a draft statutory instrument and explanatory memorandum, which simplifies the manner in which the market value of shares in listed companies (and similar instruments) is to be determined for tax purposes.

Comments on this draft statutory instrument should be sent to Colin Strudwick by 22 August 2014.

Published 26 June 2014