HMRC Shares and Assets Valuation deal with all valuations of goodwill and intangible assets, whether the business is located in or outside the UK1. A request for a valuation of goodwill and intangible assets should include the following2:
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•ÌýÌýÌýÌý a full summary of all relevant facts including a full description of the business
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•ÌýÌýÌýÌý accounts for the three years before the valuation date. If it is not possible to obtain this information, this should be made clear when making the request
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•ÌýÌýÌýÌý copies of all relevant sale and/or licensing agreements
For details of HMRC's procedure, see C2.126.
In GM Wildin3, the First-Tier Tribunal concluded that valuing goodwill on the basis of a multiple of gross
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Web page updated on 17 Mar 2025 16:08