SVM101040 - 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
Source: gov.uk
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SVM102015 - Shares and Assets Valuation Manual - HMRC internal manual
SVM102015 - Files and Forms: Digital Files Since October 2016, SAV has worked files digitally with the aim of dramatically reducing the number of file movements and storage needs. Most SAV files are now delivered, managed and stored digitally. The electronic files mirror the structure in the old paper files. When valuation requests come in, a digital file for the company is created in the SAV Digital File Repository, unless a digital file for that company already exists. Each digital company file will have a number of folders including folders for accounts, Companies House documents, legacy i...
Source: gov.uk