HMRC negotiations

Shares and Assets Valuation (SAV) looks after the valuations of non-real estate business assets on behalf of HMRC. There are several ways in which a valuation might be referred to SAV for its review:

• In certain circumstances, taxpayers can request that HMRC review a valuation prior to or following a taxable event
• By a company compliance officer as part of an enquiry; and
• Other specialist teams within HMRC may consult with SAV in relation to the valuation aspects of a taxable event.

SAV has a sophisticated and rigorous process, which typically involves a review of the relevant governing documents, a detailed explanation of the context and framing of a valuation and thorough research of the subject entity/asset.

Valuations

Tax & Legal

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Definitions of value

Corporate & intangibles valuations

1. Analysing the reorganisation
2. Asset identification
3. Context and setting
4. Valuation methodologies
5. Valuations

Management incentives

Capital taxes

HMRC negotiations

Purchase Price Allocator

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