Business Valuations


We undertake Business Valuations for tax purposes and provide written reports, letters of opinion, independently review existing valuations and provide help on multiples, etc when appropriate.

We prepare business valuations for a number of purposes including:

Tax

Covering Capital Gains Tax (CGT) including 31st March 1982 valuations for rebasing and indexation purposes, Inheritance Tax (IHT) and Stamp Duty Tax governed by the relevant statutes and subject to HMRC clearance via the Post Transaction Valuation Check (PTVC).

Employee & Investor Incentives

All employee share schemes, whether statutory or non-statutory, have actual or potential tax implications. The team delivers advice on all aspects of incentive arrangements including employee share schemes (SIP, SAYE, CSOP, EMI) and other types of cash-based bonuses and long-term incentives, including EMI, SEIS and EIS schemes for investors.

Transactions

The team advises on a diverse range of commercial transactions including incorporation, company purchase of own shares, flotations, mergers, acquisitions, joint ventures, disposals, management buy-outs/ins and divestitures.

Raising Capital & Investment

Advising shareholders, boards and senior managers that are seeking share and asset valuation advice prior to raising capital or considering alternative ways to seek investment.

Business Recovery & Restructuring

The team provides shares and asset valuation advice in respect of insolvency, liquidation and restructuring. Whilst a business is no longer able to trade viably, it may still have intangible assets with material value and in come cases they may form the dominant component of value. This value needs to be correctly recognised in order to properly satisfy and safeguard the interests of creditors.

Divorce & Matrimonial Proceedings

The team offers a discreet service in assessing the worth of a couple’s business assets for divorce and matrimonial proceedings. The team can act as a ‘single joint expert’ appointed by the court or a specialist ‘party expert’ acting for an individual party. We are happy to assist in the completion of Form E and advising on ancillary tax and financing issues.

Shareholder Disputes & Resolution    

The teams deliver advice to shareholders under Section 994 Companies Act 2006 where there has been a breach of director’s duties, changes in dividend policy, disparities between salaries, separate business interests arise, a failure to provide financial and statutory information, exclusion from meetings and breaches of shareholders/partnership agreements.

Financial Reporting

IFRS3, IAS38, IAS36, IFRS2, IAS39, IAS19

HMRC Disputes and Enquiries

The team provides robust advice on ways of dealing with a tax dispute with HMRC or which issues need to be taken for legal ruling. See more here

For further information please contact us