Valuation Services

We provide valuations for tax purposes, commercial valuations and valuations in the context of dispute resolution.

Tax valuations

We deal with the complex issues surrounding the valuation of assets for fiscal purposes and work to achieve a beneficial outcome for our clients as well as to satisfy the requirements of the tax authorities. We can prepare all types of valuations and negotiate as appropriate with the relevant tax authorities, for both businesses and private clients.

Corporate finance valuations

We have advised on the sale of many businesses across various sectors, we monitor and track deal activity and we review the growth capital market and produce a quarterly update of our findings. We will work closely with you to establish a realistic valuation of your business.

Forensic accounting services – business valuations

Our forensic accounting team provides consultancy and expert witness services to parties involved in business and financial disputes concerning criminal cases and professional regulatory matters, both in the UK and internationally. We can enable you to reach a satisfactory outcome in any type of valuation dispute.

Find out more information about our services using the links. If you need advice on valuations, please get in touch.

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Tax valuations

Valuations are required for tax purposes in a variety of situations for transactions undertaken by businesses and individuals. We at Moore Kingston Smith handle the complex issues surrounding the valuation of assets for fiscal purposes. We work to achieve the most beneficial outcome possible for our clients as well as to satisfy the requirements of the tax authorities.

As a business owner, you may be seeking a tax valuation for a variety of purposes. You may require a valuation of intellectual property for the purpose of a transaction or transfer pricing legislation. You may want to implement employee incentives such as HMRC-approved or unapproved share schemes or share reward schemes. Our approach to business tax valuations is both robust and commercially sensitive. We provide the full range of business related tax valuations for both UK and overseas tax purposes and are assisted by the Moore Global network as required.

As an individual, you may need a tax valuation for transfers of assets, such as to connected parties, property valuations, and for inheritance tax purposes on lifetime transfers and for probate purposes. Where required, we work in conjunction with your other advisers to make the process of agreeing valuations with UK and overseas tax authorities run smoothly while looking to obtain the most beneficial possible result for you.

We can prepare all types of valuations and negotiate as appropriate with the relevant tax authorities, including the following area:

Private client

  • Valuations for probate and inheritance tax planning, for instance ascertaining the market value of taxable business assets for estates passing on death, chargeable lifetime transfers and potentially exempt transfers;
  • Capital gains disposals to connected parties or where assets are subject to ‘rebasing’ at their 31 March 1982, 5 April 2015, 5 April 2017 or 5 April 2019 values.

Business

  • Valuations required in order to implement an HMRC-approved or unapproved share scheme or award or share option scheme;
  • Valuation of shares and other assets held by departing employees;
  • Valuation of all types of intellectual property;
  • Unlisted company valuations required for a variety of reasons such as shareholder buybacks, deferred consideration and earn-out arrangements and more.

If you need any assistance with tax valuations, please contact our lead tax valuations partner, Mike Scoltock.

Corporate finance valuations

There are several reasons for valuing a business. It might be to guide you on the value of your business before a potential sale or fundraising process, or to negotiate with your fellow shareholders.

We have advised on the sale of many businesses across various sectors, we monitor and track deal activity and we review the growth capital market and produce a quarterly update of our findings.

We’ll work closely with you to establish an objective business valuation. If there are gaps in your business that prevent you from achieving that valuation, we use our knowledge of the industry and specific sectors to design a strategy that bridges the ‘valuation gap’.

If you need any assistance with corporate finance valuations, please contact our lead corporate finance valuations partner, Paul Winterflood.

Business valuations – forensic accounting services

Our forensic accounting team provides consultancy and expert witness services to parties involved in business and financial disputes, both in the UK and internationally.

Many of the cases we are involved in centre on the issue of business valuation, which can be dealt with in a variety of dispute resolution contexts.

We are used to giving written evidence concerning a business valuation in accordance with the civil, criminal and family court procedures and have given oral evidence in court and before tribunals. Other forms of dispute resolution we can help with include mediation, arbitration and collaborative law.

Our business valuation expertise falls broadly into three areas, as follows:

Shareholder/Partnership disputes

Our specialists have acted as expert witnesses and expert advisers in many disputes between shareholders in private companies and partnerships.

Our work often involves a valuation of the company or a particular shareholding as part of the exit of a shareholder or partner, whether it be in accordance with a shareholder agreement or partnership deed, or a process whereby agreed dispute resolution protocols may not exist.

Areas we can help with are:

  • Contentious business valuations on a party-appointed or single joint expert witness basis;
  • Acting in a shadow expert capacity;
  • Expert determinations/mediations/arbitrations; and
  • Negotiation assistance (when instructed on an advisory basis).

Matrimonial disputes

Business valuations arising in divorce proceedings often require an expert witness to provide evidence to the family Courts. This might be on a party-appointed or single joint basis where the overriding duty of the expert is to the court.

Our specialists can help with this, focusing on:

  • Valuations – preparing an independent valuation for the matrimonial proceedings;
  • Tax and liquidity – reporting on liquidity and tax issues, and anomalies or inconsistencies in the information supplied by a party on their Form E;
  • Shadow expert – providing an opinion on valuations prepared by third parties, and assisting with making additional information requests as appropriate, to arrive at an independent valuation of a company; and
  • Forensic analysis and investigation – discreet analysis and investigation on behalf of one of the parties on a specified area in the dispute.

Compulsory purchase orders

We can help with the highly specialised area of quantifying compensation payable to businesses affected by compulsory purchase orders (CPOs). We apply our expert financial knowledge of valuations and business interruptions coupled with our detailed understanding of the Compensation Code to ensure that a fair level of compensation is awarded.

We act for both claimants and acquiring authorities, and have been instructed on claims arising from major projects such as Crossrail and HS2, as well as numerous town centre redevelopments and shopping centre schemes.

Given that many CPO cases are settled without recourse to court proceedings, our specialists are both pragmatic and commercial. We are adept at creating concise and clearly presented documents, assisting in negotiations and mediations and have given evidence to the Land Tribunal on numerous occasions.

If you need any assistance with forensic valuations please contact our forensic team.