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The first new edition for six years Practical Share Valuation, 6th edition guides practitioners to understand and deal with the issues and potential problems involved in valuing shares for unlisted companies, whether for commercial or fiscal reasons.
This in-depth user-friendly guide outlines the very latest accountancy procedures for assessing the worth of a company's shares. The key tax considerations, practical suggestions and tips, accountancy best practice guidelines - everything you need on this key subject is available from this indispensable resource.
Updated since the last edition published in 2009 to include the large number of cases which have impacted on subsequent share valuation practice.
Includes the following legislation: 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.