Tax Valuation Disputes Expert Witness UK

Tax valuation dispute expert witnesses provide independent opinions on asset values challenged by HMRC across IHT, CGT, SDLT, employment related securities, and corporation tax proceedings. Different assets require different expert disciplines: forensic accountants for business and share valuations; RICS surveyors for property; specialist valuers for art and chattels.

HMRC's Shares and Assets Valuation (SAV) team applies their own valuation methodology, which may produce different results from the taxpayer's expert. SAV typically applies earnings-based or asset-based approaches and challenges assumptions around maintainable earnings, sector multiples, and minority discounts.

Business property relief disputes require valuation of both the business and the property assets within it. SDLT disputes turn on property transaction values, mixed use classification, and multiple dwellings relief. ERS disputes require share values at grant, vesting, and exercise dates.