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.


  • 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.