Displaying 1-13 of 13 results
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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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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.
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Reports on an Industrial Scale – Bux and GMC [2021] EWHC 762
- Article
- 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
- Article
- 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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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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Section 994 cases: Failing to pay dividends
- Article
- 15 Jul 2020
- Valuations Community
Can it be unfairly prejudicial to one or more shareholders if a company does not pay dividends? This article looks at various court rulings in this area.
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Valuing assets: could COVID-19 be a game-changer?
- Article
- 20 May 2020
20 May 2020: Aircraft are extreme assets at the best of times. Even in good times, it is hard to make sense of their values. A downturn that grounds thousands of them makes the assessment of value even more of an ordeal. That is where expertise and experience count.
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VB Football Assets and Blackpool Football Club
- Article
- 03 Jun 2019
- ICAEW
This was a colourful shareholder dispute case requiring the inputs of two business valuation experts.
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Wellesley Partners LLP and Withers LLP
- Article
- 25 Mar 2019
- Andrew Strickland
Number: [2014] EWHC 556 (Ch)
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The Case of Marathon Asset Management
- Article
- 03 Dec 2018
Many of us might be forgiven for thinking that one of the basic tenets of English law is that a claimant should be recompensed only for losses suffered.
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The efficient market hypothesis
- Article
- 05 Dec 2016
Consultant Andrew Strickland considers market oddities, such as the Chipotle paradox, that challenge the effcient market hypothesis.
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The case of Saltri III v MD Mezzanine
- Article
- 01 Aug 2013
This article discusses aspects of the case of Saltri III v MD Mezzanine, explained by valuation experts at the ICAEW Valuation Group Conference 2013.
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Shareholder disputes
- Article
- 13 May 2013
Andrew Strickland looks at the cases of Attwood v Maidment and the observations that can be made.
Displaying 1-13 of 13 results
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