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- for calculating goodwill on incorporation for capital gains tax
- for employment income purposes, where employees are granted options under approved or unapproved schemes, or awarded shares outright, for consideration or as a gift, by subscription or otherwise
- for gifts or sales of shares
- on events in trusts which give rise to tax charges
- for the purchase of own shares by a company
- for group reorganisations
We can also advise on the inheritance tax implications of holdings of shares and on business property relief and excepted assets.
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We also advise on:
Share and business valuations for non-fiscal purposes
- under provisions in companies’ Articles of Association
- under shareholders’ or other agreements
- for purchases and sales of shares, e.g. re-organisation/disposals of family members’ shares
- for purchases by companies of their own shares
- in disputes between shareholders/partners
- on petitions to the Court by “unfairly prejudiced” shareholders under the provisions of Sections 994 - 996 Companies Act 2006
- for financial settlements on divorce
- for inclusion in accounts of companies, venture capital funds etc
- for purchases and sales of entire businesses
- for Trustees in Bankruptcy or liquidators including “transactions at undervalue”
- independent reviews of valuations
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