ERSM220100 - Valuation Issues

Valuation of shares – appeals

Non-tax-advantaged arrangements

Where a particular employee does not accept an agreed value ( ERSM220090), any appeal should be referred to the relevant Inspector to deal with in accordance with the normal procedures.

Tax-advantaged arrangements

Where a particular employee does not accept the valuation provided by the scheme organiser by means of annual returns ( ERSM220090) a report should be made to ESSU ( ERSM10040) for advice on how to proceed.