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Displaying 1-20 of 80 results
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Monaghan and Gilsenan [2021] EWHC 47 (Ch) – Euro Accessories Limited
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- 16 Apr 2024
- Andrew Strickland
The meaning of fair value in Articles of Association.
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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 ...
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When mother and son fall out
- Article
- 15 Apr 2024
- Andrew Strickland
Smith and Smith [2022] EWHC 1035.
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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.
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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.
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Holding Hands on the Pavement?
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- 21 Nov 2023
- Andrew Strickland
The case of Gallagher and Gallagher [2022] EWFC 53.
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The Expert Witness in the United Kingdom
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- 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.
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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.
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Reports on an Industrial Scale – Bux and GMC [2021] EWHC 762
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- 07 Aug 2023
- Andrew Strickland
The renowned Judge Mostyn heard a case involving an appeal against the removal of a doctor from the Medical Register.
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Proprietary trading and market making – valuation challenges: the case of G and T
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- 29 Mar 2023
- Andrew Strickland
How should a business engaged in trading in the markets be valued? This was the question faced by the Court in the anonymised case of G and T.
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OG and AG [2020] EWFC 52
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- 29 Mar 2023
- Andrew Strickland
This case was heard before the redoubtable Mr Justice Mostyn; at its heart was the valuation of a UK ducting business.
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The valuation of special share classes - the worked example group exposure draft
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- 23 Mar 2023
- Andrew Strickland
The Worked Example Group comprises valuation professionals who facilitate the development of examples for possible agreement with the UK tax authorities.
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Burnden holdings part 2
- Article
- 11 Oct 2022
- Andrew Strickland
Two experts, bruised by various criticisms, were required to value a company at the time that it had been spun out of a group. Immediately thereafter a power company, SSE, a listed energy company, had paid £6 million for a stake of 30%.
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Burnden holdings part 1
- Article
- 11 Oct 2022
- Andrew Strickland
A successful business involved primarily in the supply of conservatories was also successful in defending itself in expensive litigation brought by another company. Despite this success the claimant failed to pay more than £1m of the costs awarded against them. This placed severe financial pressure on Burnden Limited.
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5 Tips to Get Accurate Business Valuations (from the Specialists at Valuation Platform, Valutico)
- Article
- 10 Oct 2022
- Valutico
Valutico is the world’s leading all-in-one valuation platform, developed by data scientists and valuation experts. Valutico’s specialists noticed some common errors that occur when practitioners are conducting business valuations, and they’ve summarized five mistakes to avoid below.
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UTB and Sheffield United Limited [2019] EWHC 2322
- Article
- 04 Oct 2022
- Andrew Strickland
The valuation of football clubs can be devilishly difficult: for many such clubs the owners are driven by passion or by the need to own a trophy.
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Another meal, cooked to a familiar recipe
- Article
- 04 May 2022
- Andrew Strickland
Patel, Venkataraman and Others v HMRC is the third in a series, dealing with the abuse of gift aid tax relief for the purposes of reducing income tax liabilities. The previous cases decided by the Tax Tribunal were N Green v HMRC and J Netley v HMRC. In the previous cases the settlements appeared, to my eyes at least, surprisingly generous to the taxpayers.
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116 Cardamon Limited and MacAlister
- Article
- 04 May 2022
- Andrew Strickland
Claimed breaches of warranties in share purchase agreement - the case of 116 Cardamon Limited and MacAlister
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George v McCarthy re Goss Interactive Limited [2019] EWHC 2939 (Ch)
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- 04 May 2022
- Andrew Strickland
Shareholders at war - the case of Richard George v Robert McCarthy and Goss Interactive Limited.
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The Case of FW v FH [2019] EWHC 1338
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- 18 Oct 2021
- Andrew Strickland, Consultant, Scrutton Bland
This divorce case gives an insight into the ways in which deal-based entitles should be valued.
Displaying 1-20 of 80 results