Chapter SVM101010
| Published date | 13 March 2016 |
| Record Number | SVM101010 |
| Court | HM Revenue & Customs |
Shares and Assets Valuation (SAV) provides HMRC with a valuation service in respect of a range of assets.
It is primarily responsible for valuing shares in companies which do not have a listing on a recognised Stock Exchange anywhere in the world.
SAV also values some other assets including
- Loans to companies
- Goodwill
- Intellectual Property (Brand names, trademarks, copyrights and so on)
- Foreign property such as apartments in Spain
- Lloyds underwriting interests
- Livestock and bloodstock
- Suspended and cancelled quotes on the Stock Exchange
- Bullion
- Wine and spirits
- Yachts, ships, aircraft and mobile homes
- Chattels - that is to say works of art, antiques
- Minerals
- Trade Related Property - Often working closely with the Valuation Office Agency
SAV values mainly for Capital Gains Tax, Inheritance Tax and Employment Income purposes; but also receives requests...
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