ERSM220000 - Valuation Issues

Contents

1. ERSM220010

   Introduction
2. ERSM220020

   Bases of valuation
3. ERSM220030

   Money's worth
4. ERSM220040

   Market value - TCGA 1992
5. ERSM220050

   Listed securities
6. ERSM220060

   Market value – cashless exercise
7. ERSM220070

   Unlisted securities
8. ERSM220080

   The Inspector’s responsibility
9. ERSM220090

   Advice on valuation to local compliance
10. ERSM220100

    Valuation of shares – appeals
11. ERSM220110

    Valuation not agreed
12. ERSM220120

    Contentious appeal
13. ERSM220130

    Valuations for PAYE purposes