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HMRC internal manual

Shares and Assets Valuation Manual

Other compliance matters: sale prices dependent on SAV Agreements

Cases may occur where the shares to be valued have been sold under an agreement which provides for the variation or determination of the sale price by reference to the value agreed with SAV. Any such case should be referred to the Litigation and Technical Advice Team before negotiations are commenced or as soon as the existence of the agreement comes to light.

  Additional Guidance: SVM150000