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General resources - valuation

The latest articles and announcements for Valuation Community members.

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Displaying 1-10 of 84 results
Exclusive Aswath Damodaran – The Corporate Life Cycle: Business, Investment, and Management Implications (Portfolio/Penguin) (part 2 of 2)
  • Article
  • 17 Dec 2024
  • Paul Sinclair
Given that the audience for this review comprises of valuers, we should consider what the book covers on valuation over the corporate life cycle?
Exclusive Aswath Damodaran – The Corporate Life Cycle: Business, Investment, and Management Implications (Portfolio/Penguin) (part 1 of 2)
  • Article
  • 17 Dec 2024
  • Paul Sinclair
The latest book by Aswath Damodaran covers his views on the importance of the corporate life cycle for understanding companies and their valuations. He has a point: we have all seen how the companies comprising the FTSE indices have changed over time. Damodaran has written about valuation across the corporate life cycle before, for example in The Dark Side of Valuation – Valuing Young, Distressed, and Complex Businesses (Pearson Education, Inc., 2018).
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.
Displaying 1-10 of 84 results