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HMRC internal manual

Shares and Assets Valuation Manual

HM Revenue & Customs
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Case Selection, Handling and Settlement: case referral

SAV undertakes valuations at the request of whichever tax office owns the case in question. Although the SAV valuer is the expert on valuation issues, the ultimate responsibility for the handling of the case remains with the case-owner. It is important that the valuer works with the case-owner on a partnership basis at every stage of the case.


  Additional Guidance:SVM150000