Sharepurchase Plan – How to Value?

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    Claimant has shares consisting of:


    Locked-in Shares (cannot be sold or transferred for first 3 years)

    Conditional Shares (Subject to Income Tax & NI if sold between 3-5 years)

    Available Shares – Those held 5 years+


    We have valued them all at current value-10%. Claimant argues that we should disregard all locked-in shares as she cannot sell them, and take tax & NI off the value of the conditional shares.

    Who is correct? And is there anything in the regs to back this up.


    Thanks in advance

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