CG59500 - Valuation of shares and securities

Guidance on valuation generally can be found at CG16200+.

Guidance on the valuation of the land can be found at CG74000+.

This guidance deals with two topics.

• The definition of market value.
• The procedure for checking market value.

Quoted shares

In the main, online information stating the values of quoted shares and securities can be relied upon. If you have any queries about these values, however, contact Shares and Assets Valuation to discuss further

Unquoted shares

The market value of unquoted shares and securities relies on the ordinary rules of TCGA92/S272 (1), see CG16330+. SAV ARE RESPONSIBLE FOR ALL VALUATIONS OF UNQUOTED SHARES. For detailed guidance see CG59540+.

See CG50250P and CG50278 for guidance on how to identify whether shares are quoted or unquoted.