I am currently trying to agree a Goodwill Valuation on incorporation with IR Shares Valuation.
I can still access the IR's CTO Advanced Instruction Manual via Butterworths Online facility.
At Chapter V12, they refer to instructions on the valuation of Goodwill being contained at GEM 18.70.
I cannot find that Manual, which I believe may be the General Examination Manual.
It is possibly one of the ones currently being updated.
Can anyone let me now where I can access this, or is it one of the unpublished manuals?
Thanks.
John Dunney
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Manuals withdrawn
John
The following statement (undated) appears on the Revenue's Capital Taxes pages:
"IR Capital Taxes will shortly be publishing a new guidance manual, the Inheritance Tax Manual. It will incorporate guidance previously given in the Advanced Instruction, General Examination and Debt Management Manuals all of which have now been withdrawn. The new manual will also incorporate the text of the Inheritance Tax Double Taxation Conventions and Agreements."
Andrew
Editor, TaxZone
Thanks.
Andrew,
Thank you for this.
The strange thing is that I had subsequently telephoned IR Capital Taxes and they denied that the GEM existed now, or in the past!
John.