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General resources - valuation

A collection of resources on the topic of valuation.

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Section 994 and the Quasi-Partnership Concept tested


Mr Pinfold brought a claim under section 994, Companies Act 2006, that the affairs of Foundry Miniatures Limited were being conducted in way which was prejudicial to his interests as a shareholder.

New ground in Section 994 decision


This is a case brought under the provisions of section 994, Companies Act 2006 in respect of unfairly prejudicial conduct. This case is of some significant interest: it breaks new ground and is of relevance for business valuers who have an interest in shareholder disputes.

The spring board and passive appreciation


In this case the assets were some £38m to £39m. Clearly even well gilded needs could be met and there was a surplus to be divided under the sharing principle.

XW and XH [2017] (EWFC 76)


The Written Decision in this case had the major advantage of setting out many of the authorities dealing with valuations for divorce purposes. . It also highlighted the challenges faced by the Courts when considering three intensely subjective matters.

Martin and Martin [2018] EWCA Civ 2866 (Part 2)


One of the contentious aspects of the case was that one spouse was likely to receive largely cash whilst the other retained ownership of the majority of shares in the company. How could fair comparison be made between two very different asset classes?

Martin and Martin [2018] EWCA Civ 2866 (Part 1)


If shares in a private company are worth £20 million, does that equate, in value terms, to a bank current account of £20 million? Alternatively, can one party in a divorce feel justifiably aggrieved that a division of assets on the above lines is unfair?

International Valuation Standards 2020

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Standards produced by the International Valuation Standards Council (IVSC), for undertaking valuation assignments using generally recognised concepts and principles that promote transparency and consistency in valuation practice. Effective 31 January 2020.

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