Practical Share Valuation

Sixth Edition

By Nigel Eastaway, Diane Elliott, Shan Kennedy, Chris Blundell, Cameron Cook

This sixth edition will guide practitioners to understand and deal with the issues and potential problems involved in valuing shares for unlisted companies in the UK, whether for commercial or fiscal reasons. The in-depth user-friendly book outlines the very latest accountancy procedures for assessing the worth of a company's shares. The key UK tax considerations, practical suggestions and tips, accountancy best practice guidelines - everything one needs on this key subject is available from this indispensable resource. Updated since the last edition (published in 2009), the book includes a large number of cases which have impacted on subsequent share valuation practice. Additionally, the following UK legislations are included: Finance Act 2014 * Companies Acts 1985 and 2006 * Charities Act 2006 * Income Tax Act 2007 * Income and Corporation Taxes Act 1988 * Income Tax (Earnings and Pensions) Act 2003 * Taxes Management Act 1970 * Taxation of Chargeable Gains Act 1992. Contents also include: *** PART 1 - CASE LAW: general principles; open market value; fair value; relevant factors; the required yield; asset related valuations; the foreign influence *** PART 2 - STATUTE LAW ; capital gains tax, corporation tax on chargeable gains, stamp duty, stamp duty land tax and income tax; inheritance tax *** PART 3 - VALUATION IN PRACTICE: methods of analysis; the influence of the stock exchange; discounted cash flow and other methods of valuation; the real market for shares and valuation for specific purposes; published data; unpublished information and company records; valuation of intellectual property and other intangibles; HMRC shares and assets valuation section; valuation reports; share and share option valuations for financial reporting purposes; valuation in matrimonial proceedings.

690 pages

Publication Date: 11/30/2014
Format: Paper
ISBN: 9781780435510