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A Question of Principle

Jan Ellis tax partner Blick Rothenberg offers further thoughts on the valuation of shares under the Enterprise Management Incentive regime
To my mind Shares & Assets Valuation (SAV) is perhaps one of the most impressive parts of HMRC generally dealing with valuations promptly and efficiently particularly in relation to share scheme valuations where there is a conscious aim to turn around valuations very quickly.
The System Has Its Flaws
The system is not however without its flaws. General principles regarding the need for a valuation and valuation approach were considered in the article 'A Question of Value' in The Tax Journal Issue 928 7 April 2008 by Karen...

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