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General resources - valuation

The latest articles and announcements for Valuation Community members.

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Displaying 1-10 of 82 results
Exclusive CPD made easy for members in valuation
  • Article
  • 21 Aug 2024
  • Valuation Community
ICAEW’s revised CPD regulations came into effect on 1 November 2023. Here’s some helpful information to get started.
Exclusive Valuation bite-sized webinars – your questions answered!
  • Article
  • 25 Jun 2024
  • Sam Edwards
Andrew Strickland, Consultant, Scrutton Bland has been hosting “bite size” webinars for the Valuation Community, which aimed to help provide a breakdown of key valuation concepts to newly qualified members.
Monaghan and Gilsenan [2021] EWHC 47 (Ch) – Euro Accessories Limited
  • Article
  • 16 Apr 2024
  • Andrew Strickland
The meaning of fair value in Articles of Association.
The joy of giving
  • Article
  • 15 Apr 2024
  • Andrew Strickland
There have been several cases heard in the Tax Tribunal relating to the values to be ascribed to shares in small public companies that have been gifted to charity. These companies have normally been launched onto the AIM market or the Channel Islands Stock Exchange (CISX) relatively shortly before the gifts are made. Examples of such cases in the public domain include N Green and HMRC (Chartersea plc), J Netley and HMRC (Frenkel Topping Group plc), McArthur and Anor and HMRC (Baa Bar Group plc), Nice, Robinson and HMRC (Mount York) and Close, Nuttall and HMRC (Readybuy plc). These cases cover ...
When mother and son fall out
  • Article
  • 15 Apr 2024
  • Andrew Strickland
Smith and Smith [2022] EWHC 1035.
Exclusive Baa Bar Group plc - McArthur and HMRC [2020] (part two)
  • Article
  • 22 Nov 2023
  • Andrew Strickland
This is a gift aid case: Baa Bar Group plc had acquired an eponymous company which owned student bars in Liverpool and Manchester. The gifting of shares in Baa Bar Group plc three months after listing onto the CISX was the tax event that dragged this case to the doors of the Tax Tribunal, albeit as the culmination of a legal process taking 17 years.
Exclusive Baa Bar Group plc - McArthur and HMRC [2020] (part one)
  • Article
  • 22 Nov 2023
  • Andrew Strickland
This is another case relating to gift aid. Readers may recall the cases of N Green and HMRC, and also J Netley and HMRC, both relating to gifts of shares to charities. These gifts were made shortly after the entry of cash shell companies onto the Channel Islands Stock Exchange or AIM. The cash shell companies had very recently acquired trading subsidiary undertakings. This case has similar features.
Exclusive Holding Hands on the Pavement?
  • Article
  • 21 Nov 2023
  • Andrew Strickland
The case of Gallagher and Gallagher [2022] EWFC 53.
Exclusive The Expert Witness in the United Kingdom
  • Article
  • 07 Aug 2023
  • Andrew Strickland
UK Courts place high expectations on expert witnesses in all disciplines: the privilege of giving opinions carries with it a weighty responsibility. Over the last twenty or more years the judiciary voiced, ever more pointedly, the heavy duties that come with the potentially persuasive powers of expert witnesses.
Exclusive Valuation Experts and The Nature of Personal Goodwill – The case of CSB 123 Limited and Caroline Stanbury [2021] EWHC 2506
  • Article
  • 07 Aug 2023
  • Andrew Strickland
The case of Caroline Stanbury leaving the Gift Library and the liquidators bringing a claim against her.
Displaying 1-10 of 82 results