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Valuation Community news

The latest news and articles for Valuation Community members.

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Displaying 1-20 of 97 results
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Insight: why accelerated M&A is on the rise
  • Article
  • 10 Jul 2025
  • Nicholas Neveling
Accelerated M&A is emerging as a valuable tool in uncertain markets – helping companies and investors respond to constantly shifting market conditions.
digital illustration of three white ladders against a pink background corporate climbing
Insider dealing: MHA’s public listing
  • Article
  • 10 Jul 2025
  • Jo Russell
Despite private equity interest and consolidation in its sector, MHA has chosen another path for growth – raising £98m with a public listing on the AIM market.
digital illustration of a game show spinning wheel prizes numbers multicoloured
Insight: valuations
  • Article
  • 10 Jul 2025
  • Vicky Meek
Dealmakers have had to cope with uncertainty for several years, but the constantly changing US tariff levels are creating new levels of unpredictability. How is that flowing into M&A valuations?
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Insight: ESG due diligence
  • Article
  • 09 Apr 2025
  • David Prosser
ESG due diligence has evolved from a tick-box exercise focused on mitigating downside risk into a key lever for value creation that’s at the heart of deal processes.
fire safety sprinkler red on a blue background
Insider dealing: Alpine Fire Engineers MBO
  • Article
  • 10 Feb 2025
  • Jason Sinclair
What happens when an MBO hits targets well ahead of schedule? Jason Sinclair speaks to WestBridge about how Alpine Fire Engineers went back to the drawing board and added M&A to its plan.
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Long read: women in corporate finance
  • Article
  • 10 Feb 2025
  • Marc Mullen
Around the deal table, female representation among corporate financiers has historically been poor. Retaining women and promoting them into senior M&A advisory roles is a long-term mission – and a journey firms are still on.
Exclusive M J Isaac and TSD Tan and Cardiff City Football Club (Holdings) Limited [2022] EWHC 2023
  • Article
  • 04 Feb 2025
  • Andrew Strickland
Not always a beautiful game, part 3.
Exclusive The nature of goodwill (part 2)
  • Article
  • 04 Feb 2025
  • Andrew Strickland
The case of CSB 123 Limited and Caroline Stanbury [2021] EWHC 2506.
Exclusive The nature of goodwill (part 1)
  • Article
  • 04 Feb 2025
  • Andrew Strickland
The case of CSB 123 Limited and Caroline Stanbury [2021] EWHC 2506.
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).
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Insight: Private equity and trade buyer valuations
  • Article
  • 09 Jul 2024
  • Vicky Meek
Private equity and trade buyer valuations have diverged over recent times. What’s driving this – and what comes next? Vicky Meek reports.
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.
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Comment: Will Southgate on investing in a challenging market
  • Article
  • 06 Dec 2023
  • Will Southgate
The climate has changed for the private equity investor. M&A is down, valuation multiples are being recalculated and debt markets are tightening. With all this as a backdrop, Rutland Partners’ Will Southgate explains how the special situations firm is investing in the current market.
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 1-20 of 97 results