Valuation
Business and asset valuers and advisors handling transactions with a value of £1 million to £100 million. We cover larger transactions, especially those with cross-border components.
We are highly experienced expert witnesses and advisors in both corporate and personal disputes. We have extensive knowledge in share and business valuations and experience in providing fiscal valuations for IHT, CGT and EMI schemes.
As a member of the Crowe Global, we can call on the expertise of local professionals around the globe to offer a seamless cross-border service.
We help companies with:
- valuing all types of businesses
- financial valuations
- shareholder disputes — valuing businesses and asset
- accounting and financial reporting support — e.g. for purchase price allocation and impairment reviews
- matrimonial proceedings — valuation of assets.
Common scenarios
- A sale, when you may need to decide what you think the shares or business are worth for commercial purposes.
- Financing arrangements connected with mergers, acquisitions, market listings, disposals, and de-mergers.
- Establishing the market value of shares or of the business assets, such as goodwill at 31 March 1982 for tax purposes death.
- A gift of the shares or the business when a value may need to be established for tax purposes.
- Shares acquired by employees when a value needs to be established for tax purposes, but also to show employees what the shares are worth with particular reference to EMI Schemes.
- Divorce, where as part of the matrimonial settlement a value needs to be established.
- Flotation Share buyback.
Our broad spectrum of services
When appropriate, our valuation report provides an overview of the company, industry, economy; discusses value drivers; outlines the analysis performed, along with the inputs and assumptions; and incorporates detailed exhibits that support our valuation conclusion. The valuation analysis is sound and the report is defensible.
As a separate service, we can provide our clients with additional support, including serving as an expert witness at trial.
Valuation of intangibles and intellectual property, which includes marketing, customer, contract and technology-related properties.
We help our clients and organisations comply with Financial Reporting Standards. Amongst the services we provide are:
- Business combinations / Purchase Price Allocations under FRS102 or IFRS3
- Goodwill and Intangible Asset impairment
- Going Concern Review
- Stock option valuations
- FRS 102 and IFRS fair value reporting
- Portfolio valuations for PE and similar funds.
We can also provide ‘pre-completion’ valuation advice to acquirers on the potential accounting impact of the acquisition and offer an efficient, integrated M&A package comprising pre-deal due diligence and post-deal fair value reporting services.
We have expertise in numerous tax matters, including:
- Valuation for Capital Gains disposals
- Family succession and IHT planning
- Estate and gift tax valuations, including the ten-year trust charges
- Tax restructuring valuations and cross border activities
- Share option valuations, including for EMI, CSOP or growth shares
- Management incentive valuations under ITEPA or other income tax purposes
- Goodwill valuations.
Our expertise encompasses a wide range of services, including:
- Comprehensive pre-transaction deal planning, modelling and deal valuations
- Corporate mergers and restructures
- Share options and charges, including valuations
We have experience in providing an independent valuation of the non-cash consideration offered for shares to be allotted in a public company Under s593 of the Companies Act.
Our specialist forensics team provides valuation services as an expert witness for use in contentious proceedings such as:
- Breach of warranty claims
- Dissenting shareholder actions
- Matrimonial disputes
- Partnership disputes
- Expert determination
