Valuations for Tax Purposes, Finance Act 2022

Author

Marie Flynn,
Tax Director, PwC’s Private Client Team

Key Features

Valuations for Tax Purposes is an essential reference for Chartered Tax Advisers and other professionals in understanding valuations and how they interact with different taxes. This book brings together the general principles of valuations with the tax-specific provisions and guides on the particular rules which may impact on how valuations differ for the various taxes or specific provisions.

This 390-page  book is divided into 3 parts. Part 1 goes through general principles of tax valuations including case law, specific commentary on valuing private companies, minority/marketability discounts, commentary on the valuation of other types of assets and Revenue powers. Part 2 is more technical and goes through the taxes; including income tax (employees), income and corporation tax, Capital Gains Tax (CGT), Capital Acquisitions Tax (CAT), Stamp Duty, Local Property Tax (LPT), Vehicle Registration Tax (VRT), transfer pricing, domicile levy, vacant site levy and residential zoned land tax. Part 3 includes some case studies/calculations which demonstrate the practical application of the rules and methodologies.

View the book’s table of contents.

More on the Author

Marie Flynn is a Tax Director, PwC Private with over twenty years’ experience in UK and Irish taxation, both in practice and with HMRC. She specialises primarily in advising management teams on all aspects of share incentivisation (including share valuations) and high net worth individuals/families and partnerships on a variety of planning/structuring projects. Marie is a Chartered Tax Adviser (CTA) and has written articles and presented in Ireland and the UK on a variety of topics including management incentivisation, valuations, tax issues for non-domiciled individuals, professional partnerships and real estate. Marie is a member of the PwC European Management Shareholder Network and the PwC International Private Wealth Network. Marie is also the current Chairperson of the Irish Proshare Association.