Summary
How HM Revenue & Customs works out the value of shares and assets in unquoted companies for Inheritance Tax and Capital Gains Tax purposes
Contents
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SVM101000Introduction: contents
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SVM102000Files and forms: contents
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SVM103000Correspondence and Customer Service: contents
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SVM105000Self Assessment: contents
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SVM107000Capital Gains Procedures: contents
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SVM108000Inheritance Tax: contents
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SVM109000ITEPA: contents
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SVM110000Share Option Schemes: contents
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SVM111000IHT Business Property Relief: contents
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SVM112000IHT Agricultural Property Relief: contents
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SVM113000The Statutory Open Market: contents
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SVM114000Information Standards: contents
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SVM115000Liaison with the Valuation Office Agency and other offices: contents
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SVM117000The Litigation and Technical Advice Team (LTAT): contents
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SVM118000Statutory Notices: contents
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SVM119000Other Compliance Matters: contents
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SVM120000Case Selection, Handling and Settlement: contents
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SVM150000Additional guidance