{"product_id":"practical-share-valuation-nigel-eastaway-9781526505088","title":"Practical Share Valuation","description":"\u003cp\u003eProvides a reference point for practitioners, who may need to prepare or review a valuation of shares or intangible assets, and acts as a practical guide to the more straightforward valuations which are required for tax purposes. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003ePractical Share Valuation combines decades of the authors' practical experience in order to provide a reference guide to the valuation of unquoted shares and intangible assets as well as a practical handbook for practitioners preparing more routine valuations for tax purposes. \u003cp\u003e\u003c\/p\u003eThe book highlights the relevant case law relating to valuations and also provides a handy list of additional data sources to aid the valuer in gaining access to the comparator data and latest valuation standards available. \u003cp\u003e\u003c\/p\u003eWhether you need to prepare a valuation or review work prepared by another practitioner, this book provides a wealth of easily accessible information, hints and tips to help you navigate through the potential minefield of share valuations. \u003cp\u003e\u003c\/p\u003eThe seventh edition includes the following updates: \u003cp\u003e\u003c\/p\u003e- Full analysis of new legislation proposed on bringing non-resident companies with UK taxable income and gains from the disposal of UK residential property interests within the scope of corporation tax;\u003cbr\u003e- Guidance on new penalties in connection with offshore matters and offshore transfers (FA 2016), for inheritance tax for transfers of value on or after 1 April 2017 and for income and CGT from April 2016, in particular a new asset-based penalty for certain offshore disclosure inaccuracies and failures;\u003cbr\u003e- Commentary on several well-publicised litigation battles regarding failed tax avoidance schemes, such as HMRC vs Ingenious Media and HMRC vs Rangers Football Club;\u003cbr\u003e- Changes to the Companies Act 2006 and new reporting requirements as a result of the transition to FRS 102 and FRS 105 (effective for accounting periods on or after 1 January 2016);\u003cbr\u003e- Updated guidance from HMRC Shares and Assets Valuations and International Valuation Standards 2017.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Nigel Eastaway, Diane Elliott, Chris Blundell\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 1526505088\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781526505088\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Tottel Publishing\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 04\/25\/2019\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 1072\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 3.23lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 2.10d","brand":"Nigel Eastaway","offers":[{"title":"Paperback","offer_id":43936501465343,"sku":"9781526505088","price":190.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/products\/img_45a105a9-c289-4039-980d-3b36776c39d4.jpg?v=1681425932","url":"https:\/\/www.whiterainbookhouse.com\/products\/practical-share-valuation-nigel-eastaway-9781526505088","provider":"WR Book House","version":"1.0","type":"link"}