Share Valuations for IHT
SCIT Inheritance Tax; share valuation; convertible unsecured loan stock; family companies; whether option to take shares valid or in doubt; whether options prescribed; effect on valuation of conversion rights; valuation assumptions; percentage deduction for minority and majority shareholdings; Inheritance Tax Act 1984 sections 4, 160, and 168(1); Prescription and Limitation (Scotland) Act 1973 Schedule 2 paragraph 2(2)(b).
[2008] UKSPC SPC00700
Bailii
England and Wales
Inheritance Tax
Updated: 10 November 2021; Ref: scu.273107
