Our Services

Bruce Sutherland & Co -Our Service

Our specialist service includes

  Share and business valuations for tax purposes

  • on the death of a shareholder, when IHT and CGT base cost may be relevant;
  • other re-basing for CGT purposes;
  • goodwill and other intangible assets for all tax purposes;
  • employment income, for example approved or unapproved options, outright share awards, Growth shares, JSOPs, Restricted shares; tax advantaged arrangements;
  • gifts and ten year and exit charges in trusts;
  • the purchase of own shares by a company;
  • group reorganisations and reconstructions.

We can also advise on business property relief and excepted assets for IHT.

Share and business valuations for non-fiscal purposes

  • transfers under companies’ Articles of Association and shareholders’ or other agreements;
  • re-organisation/disposals of family members’ shares for purchases of their own shares;
  • shareholder/partner disputes;
  • petitions to the Court for unfair prejudice under Sections 994 – 996 Companies Act 2006;
  • financial settlements on divorce;
  • valuations for accounting purposes, and for venture capital funds etc;
  • purchases and sales of entire businesses for Trustees in Bankruptcy or Liquidators;
  • independent reviews of valuations in connection with transactions at undervalue.