HMRC is not hunting for the lowest possible number. It wants a fair, defensible share value, backed by evidence that makes sense on the date that matters. That matters for EMI options, share transfers, and wider tax planning. If the valuation is thin, vague, or too optimistic, it can come back later as a problem…
What HMRC Looks for in an Independent Business Valuation for EMI, Share Transfers and Tax Planning
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