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Markel Tax

Business, shares and intellectual property valuations

The valuation of shares, businesses and Intellectual Property (IP) is increasingly complex and HMRC departure from previously agreed principles is leading to valuation work coming under additional scrutiny.

 Valuations is a specialist area that engages accounting, taxation and legal expertise. An in-depth understanding of the asset in question, the company and its market, financial and non-financial information, in addition to other factors such as the legal environment, is required to provide robust advice.
Markel Tax is able to provide initial views, letters of opinion and fully independent reports.

Spot a valuation opportunity

 There are a variety of reasons why a valuation may be required:

  • Tax purposes (CGT, March 1982 rebasing and indexation, IHT and SDLT)
  • Employee and investor incentives (EIS/SEIS, SIP, SAYE, CSOP and EMI schemes)
  • Transactions (incorporations, M&A, disposals, company purchase of own shares)
  • Raising capital and attracting investors
  • Business recovery, restructuring and reorganisation
  • Divorce and matrimonial proceedings (incl. Form E)
  • Shareholder disputes and resolution
  • Financial reporting (IFRS3, IAS38, IAS36, IFRS2, IAS39, IAS19)
  • HMRC disputes and enquiries

The process

 The Markel Tax team will typically take clients through the following process:

Step 1 - A complimentary initial review, including memorandum and articles of shareholders’ agreement and accounts
Step 2 - Engagement and due diligence process
Step 3 - Preparation of the valuation
Step 4 - Submission of the valuation to the client and HMRC where necessary