Market Valuation requirements on exempt from duty transfer of shares

Is it necessary to provide a market valuation when transferring shares between companies that are exempt from duty in UK? If so, are there any guidelines available for valuing the company?

Hi Steph_B Bileci,
To assist with your enquiry please see the following guidances:
Completing a stock transfer form
Stamp Duty Land Tax
Shares and assets valuations for tax. 
If these or any of the links within our guidance doesn't provide the answer you are looking for, you may need to consider seeking professional accountancy advice. 
Thank you.