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.