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New guidance on valuing shares for IHT

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HMRC has published new guidance on the valuation of stocks and shares for IHT purposes. The guidance covers various issues associated with the more straightforward valuation of listed shares, and briefly touches on unlisted shares noting that, where there is no active market for the shares, other background information such as the company’s accounts and performance will need to be considered. HMRC’s Shares and Assets Valuation team will advise on valuation of unquoted shares.

Issue: 1562
Categories: News