IHTM18000 - Stocks and shares: contents
Introduction
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Introduction |
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Investigating forms IHT411 and IHT412
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Introduction to the forms |
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Reviewing the forms |
PC&S share checks
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PC&S action |
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Listed stocks and shares |
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Unit Trusts |
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Foreign shares |
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Unlisted stocks and shares |
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Stocks and shares on an alternative market * |
Investigating forms IHT411 and IHT412 contd.
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Other forms to be considered in conjunction with the forms |
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Investigation issues |
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Risk assessment |
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Enquiry settings |
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Data capture (NIOP or IOP) |
Top of page
Listed stocks, shares and investments
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Introduction |
Action when notified of listed investments
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What to consider (chart) |
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What to consider |
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Type of check |
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Referrals checked and returned |
Form 516
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Form 516 |
Valuation
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Basis of valuation |
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Stock Exchange Daily Official List (SEDOL) |
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Shares |
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UK Government securities and municipal securities |
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Unit Trusts |
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Personal Equity Plans (PEPs) |
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Individual Savings Accounts (ISAs) |
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Additional quotation markings |
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Capitalisation issues |
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Rights issues |
Listed stocks, shares and investments contd.
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Dividends |
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Large or control holdings |
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Lloyds underwriting interests |
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Suspended/Cancelled/Negligible Value shares |
Top of page
Unlisted shares
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What are unlisted shares? |
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Ascertaining the value |
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SAV files |
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Val70 |
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Completing Val70 (death and lifetime) |
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Completing Val70 (settlements) |
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Business/agricultural relief |
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Acknowledgements and updates |
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Provisional increase in value |
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Notification of agreement (Val50) |
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Instalments |
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Loans and other debts due to/from the company |
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Unlisted securities |
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Enquiry status |
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BES/EIS/VCT/EZ/PROPERTY ENTERPRISE TRUST |
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Share Option Schemes |
Teamworking with Shares and Asset Valuation
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Introduction to teamworking |
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Full enquiry cases |
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Aspect enquiry and non-enquiry cases |
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Responsibility for conduct of the enquiry |
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Case conferences |
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The Valuer's responsibilities |
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If the Valuation reaches an impasse |
BES/EIS/VCT/EZ/Property Enterprise Trust
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Introduction |
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Identifying investments in the schemes |
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What information to obtain |
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How to value the investments |
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Purpose of the schemes |
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Income Tax position |
Share Option Schemes
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What is a Share Option Scheme? |
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Pure Option Scheme |
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SAYE scheme |
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Investments on alternative markets
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The alternative markets |
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What action you take |
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Business relief |
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Instalments |
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Large or control holdings |
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AIM |
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OFEX |
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Rule 4.2(a) |
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USM |
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NASDAQ |
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EASDAQ/ NASDAQ Europe |
