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Contents

Official guidance
Shares and Assets Valuation Manual

SVM120000 · Case Selection, Handling and Settlement

  • SVM120010 · Introduction
  • SVM120020 · Case referral
  • SVM120030 · Risk Assessment
  • SVM120040 · Pro-active caseworking
  • SVM120050 · Governance
  • SVM120060 · Case management and reviews
  • SVM120070 · Cases to be referred to the Litigation and Technical Advice Team
  • SVM120080 · Case settlement
  • SVM120090 · Appendix A - Proactive caseworking in SAV flowchart
  • SVM120100 · Appendix B - requesting information flowchart
  1. Case Selection, Handling and Settlement: contents
  2. Case Selection, Handling and Settlement: Introduction

SVM120010 | Case Selection, Handling and Settlement: Introduction

From HM Revenue & Customs · Shares and Assets Valuation Manual

This chapter sets out some key principles and outlines the processes that should be followed to put these principles into practice.

The following stages in the life of a typical SAV case are addressed:

  • Case referral

  • Risk Assessment and selecting cases for negotiation

  • Pro-active case-working

  • Governance

  • Case management and reviews

  • Cases to be referred to the Litigation & Technical Advice Team (LTAT)

  • Case settlement

Additional Guidance: SVM150000

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