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HMRC internal manual

Shares and Assets Valuation Manual

Shares and Assets Valuation Manual: recent changes

Below are details of the amendments that were published on 6 June 2012 (see the update index for all updates)

Page Details of update
SVM105055 Change of reference number and addition of Articles of Association for Employment Income (ITEPA) Post Transaction Valuation Checks (PTVCs)
SVM107070 Update of Goodwill section to reflect current practice
SVM109020 Update of PTVC section to reflect current practice
  SVM110020 Alteration reflecting change in legislation for Approved Company Share Option Plans (CSOP)
  SVM110040 Pages updated removing links to replaced SIP and EMI guidance
  SVM113000 Substantial changes to chapter and addition of case law pages