Share Valuation WEG

The aim of the Share Valuation Worked Examples Group (WEG), a joint initiative with HMRC and the valuation community, is to improve understanding and reduce uncertainty for share valuations for employee share schemes. It follows the withdrawal of the HMRC non-statutory ITEPA Best Estimate and Post Transaction Valuation Check (PTVC) procedures and a desire to create more Share Valuation Worked Examples for general guidance.

The WEG reviews worked examples submitted by share scheme valuation practitioners before submitting them to SAV. WEG approved worked examples may be published in HMRC's share valuation manual and on this website.

For more understanding of what the Share Valuation WEG is about click here to view William Franklin's postponed speech to the covid postponed 2020 fiscal forum explaining the history and role of the WEG.

The Exposure Draft is not issued by HMRC and does not represent an HMRC proposal but is intended to promote debate and discussion.