SVM108140 - Shares and Assets Valuation Manual - HMRC internal manual
How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes
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How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes
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Taxpayers have long utilized trust arrangements for the transfer of wealth to beneficiaries or for the protection of assets from creditors.