ERSM220000 - Valuation Issues

Contents

  1. ERSM220010
    Introduction
  2. ERSM220020
    Bases of valuation
  3. ERSM220030
    Money's worth
  4. ERSM220040
    Market value - TCGA 1992
  5. ERSM220050
    Listed securities
  6. ERSM220060
    Market value – cashless exercise
  7. ERSM220070
    Unlisted securities
  8. ERSM220080
    The Inspector’s responsibility
  9. ERSM220090
    Advice on valuation to local compliance
  10. ERSM220100
    Valuation of shares – appeals
  11. ERSM220110
    Valuation not agreed
  12. ERSM220120
    Contentious appeal
  13. ERSM220130
    Valuations for PAYE purposes