Highlights of the 3 December issue:
  • Submit agenda items for 25 February 2020 HMRC Shares and Assets Valuation Fiscal Forum by 14 January 2020
  • Intangibles often require their own discount rates to derive WACC, Shaw and Higgs Report
  • New IVS, including extensive guidance on deriving discount rates, becomes effective 1 January 2020
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