Bruce Sutherland & Co - Share Valuation Specialists

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  Our specialist service includes : Share and business valuations for tax purposes
Share and business valuations for non-fiscal purposes
 



Share and business valuations for tax purposes

  • on the death of a shareholder, when inheritance tax and capital gains tax issues may be relevant and commercial considerations may also be necessary
  • for base cost purposes for capital gains tax, whether the shares were held at 31st March 1982 or acquired subsequently
 
  • 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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