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    1. Home
    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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