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  2. Money
  3. Personal tax
HMRC internal manual

Shares and Assets Valuation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
17 January 2025 - See all updates
  1. Back to contents

SVM113000 - The Statutory Open Market: Contents

  1. SVM113010
    The Statutory Provisions
  2. SVM113020
    General comments on the Statutory Hypothesis
  3. SVM113030
    Case law - Introduction
  4. SVM113040
    Case law - Share Transfer Restrictions
  5. SVM113050
    Case law - Nature of transaction and available information
  6. SVM113060
    Case law - the Purchaser
  7. SVM113070
    Case law - the Special Purchaser
  8. SVM113080
    Case law - the Vendor
  9. SVM113090
    Case law - Marketing and the Property
  10. SVM113100
    Case law - Information Standards
  11. SVM113110
    Case law - evidence of transactions and agreements
  12. SVM113120
    Case law - Hindsight
  13. SVM113130
    Case law - valuation decisions reached in particular cases
  14. SVM113140
    Case law - Shareholders' / family agreements
  15. SVM113150
    Case law - issues surrounding liquidity in shares
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