Course description
This live and interactive online session is designed for practitioners who deal with tax valuations and who are involved with negotiating with HMRC. The session will revolve around actual valuations that the speaker has been involved in and it aims to demystify the decisions in the numerous decided cases and the key issues involved in many tax valuations.
Join leading expert David Bowes in our virtual classroom as he provides invaluable guidance on the valuation bases applied in tax situations, the pitfalls and traps for the unwary and, most importantly of all, how to secure the best possible deal for your client. Topics discussed will include the legislation, case law, and issues common to all tax valuations, the most commonly used methodologies, dealing with SAV (negotiations, PTVCs and other HMRC valuation services), and much more.
Upcoming start dates
Outcome / Qualification etc.
Training Course Content
Introduction
This live broadcast session is designed for practitioners who deal with tax valuations and who are involved with negotiating with HMRC.
The session will revolve around actual valuations that the speaker has been involved in and it aims to demystify the decisions in the numerous decided cases and the key issues involved in many tax valuations.
You will be provided with a sound understanding of the valuation bases applied in tax situations, the pitfalls and traps for the unwary and, most importantly of all; it will assist in securing the best possible deal for your client.
What You Will Learn
This live and interactive session will cover the following:
- Legislation, case law, and issues common to all tax valuations including:
- The relevance of personal rights and restrictions
- Information standards
- Capitalisation multiples
- The discount
- Outline of most commonly used tax valuation methodologies:
- P/E
- Assets
- Dividend yield
- Rules of thumb
- Dealing with SAV - negotiations, PTVCs and other HMRC valuation services
- CGT valuations
- Valuation of separate assets
- Exceptions to the general rule - aggregation of holdings and s274. Pros and cons for taxpayers
- Goodwill and recent goodwill cases - Spring Capital
- IHT valuations
- Related property
- Loss to estate
- 'Mackie' principle
- Employment income valuations
- Values on the way in:
- Actual and unrestricted value
- Growth shares
- ESS
- ESOT
- EMI Option values
- Values on the way out:
- Chapter 3D Part 7 ITEPA charge
Expenses
MBL Seminars Limited
MBL is a leading learning and development provider for professional service firms. Over the past 18 years, more than 198,000 people across 23,000 different organisations spanning 81 countries, have chosen us to deliver their training. With over 800 expert speakers...