IHTM37060 – Non- Land valuation cases: unquoted share valuation cases

Where a valuation of unquoted shares by SAV has reached an impasse, consider the teamworking ( IHTM18247) arrangements at an early stage.

Where negotiations have failed to reach an agreed value, Litigation are ultimately responsible for the issue of a NOD. The instructions for issue of NODs by SAV can be found in the SAV Manual ( SVM30070). If the NOD is prepared in SAV they will keep you updated at all stages.

Similarly, the same instructions as for Land NODs apply

• where there is no appeal ( IHTM37055), or
• an appeal is received ( IHTM37056). In this instance however, any hearing will be before the First-tier Tribunal rather than the Lands Tribunal.