Welcome to Fiscal Value - a toolkit designed to help the busy practitioner undertake share valuation work with relative ease and confidence.

Valuations have always been required for Capital Gains Tax and Inheritance Tax purposes but now extend to include transactions involving Employment Related Securities.

Many of the valuation principles involved will be the same for all three categories but equally there are significant differences which will also apply.

Separately and regardless of the nature of the tax occasion there are a number of different methodologies which can be employed whatever the valuation purpose.

Addressing these issues the toolkit provides a systemised approach to valuation work and guides the practitioner through each stage of the process.