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

  1. SVM101000
    Introduction: contents
  2. SVM102000
    Files and forms: contents
  3. SVM103000
    Correspondence and Customer Service: contents
  4. SVM105000
    Self Assessment: contents
  5. SVM107000
    Capital Gains Procedures: contents
  6. SVM108000
    Inheritance Tax: contents
  7. SVM109000
    ITEPA: contents
  8. SVM110000
    Share Option Schemes: contents
  9. SVM111000
    IHT Business Property Relief: contents
  10. SVM112000
    IHT Agricultural Property Relief: contents
  11. SVM113000
    The Statutory Open Market: contents
  12. SVM114000
    Information Standards: contents
  13. SVM115000
    Liaison with the Valuation Office Agency and other offices: contents
  14. SVM117000
    The Litigation and Technical Advice Team (LTAT): contents
  15. SVM118000
    Statutory Notices: contents
  16. SVM119000
    Other Compliance Matters: contents
  17. SVM120000
    Case Selection, Handling and Settlement: contents
  18. SVM150000
    Additional guidance