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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 5 July 2013 (see the update index for all updates).

Page Details of update  
SVM101030 SAV no longer treats foreign assets as a specialism  
SVM108290 Amended to reflect current procedure  
SVM111000 Some clarification of cases to be referred to the Appeals Team  
SVM114040 Section on nature of the investment added  
SVM114060 Section on S Patrick Erdal v Commissioners for HMRC case added.  
SVM117010 Updating of cases to be referred to SAV’s Appeals Team.