Independent Business Valuations With Commercial and Tax Clarity
Professional business and share valuation services for corporate transactions, tax planning, shareholder reorganisations, succession, employee share schemes and dispute resolution.
We combine financial analysis, tax expertise and commercial judgement to produce clear, evidence-led valuation reports tailored to the purpose of the transaction.
More Than Arriving at a Number
A professional business valuation should explain how the conclusion has been reached, the assumptions applied, the risks considered and the commercial evidence supporting the final opinion of value.
Valuations That Support Important Business Decisions
The value of a private business can materially affect the outcome of a sale, share transfer, corporate reorganisation, succession plan, tax calculation or shareholder dispute.
At Odiri Tax Consultants & Accountants, we consider the purpose of the valuation, the financial performance of the business, its assets, liabilities, market position, growth prospects, risks and the rights attached to the relevant shares.
- Clear definition of the valuation purpose
- Detailed review of financial information
- Appropriate valuation methodology
- Commercial and industry considerations
- Documented assumptions and adjustments
- Clear, evidence-led valuation conclusions
Business and Tax Valuation Services Tailored to Your Transaction
We provide valuations for tax compliance, corporate transactions, strategic planning, shareholder matters and contentious situations.
Tax Valuations
Professional valuations prepared to support UK tax reporting, tax planning and transactions involving shares or business assets.
- Capital Gains Tax valuations
- Inheritance Tax valuations
- Lifetime gifts and estate planning
- Historic and retrospective valuations
- Share disposal and base-cost valuations
Corporate Reorganisations
Valuations supporting company reorganisations, demergers, share exchanges and changes to ownership or capital structure.
- Share-for-share exchanges
- Capital reduction demergers
- Internal group reorganisations
- Share class reorganisations
- Connected-party transactions
Transaction Valuations
Commercial valuation support for business acquisitions, disposals, investments and negotiations between buyers and sellers.
- Business sale and exit planning
- Buy-side valuation support
- Sell-side valuation support
- Management buyouts
- Investment and fundraising
Employee Share Schemes
Share valuations for employee incentives, option grants and arrangements requiring appropriate market value analysis.
- Enterprise Management Incentives
- Company Share Option Plans
- Share Incentive Plans
- Joint Share Ownership Plans
- Unapproved share options
Employee Ownership Trusts
Business valuation support where ownership is being transferred to an Employee Ownership Trust.
- Whole-company valuation
- Transaction price assessment
- Review of maintainable earnings
- Funding and repayment considerations
- Commercial reasonableness analysis
HMRC Valuation Support
Assistance where HMRC raises questions about a business, share or asset valuation used for tax purposes.
- Review of HMRC correspondence
- Technical valuation responses
- Supporting calculations and evidence
- Shares and Assets Valuation liaison
- Negotiation and dispute support
Shareholder Exits and Buyouts
Independent valuation support where shareholders are selling, retiring or transferring an interest in a private company.
- Minority shareholder exits
- Internal share purchases
- Company purchase of own shares
- Retirement and succession
- Ownership transition planning
Dispute Valuations
Independent valuation analysis for shareholder, partnership, matrimonial and other contentious matters.
- Shareholder disputes
- Partnership disputes
- Matrimonial proceedings
- Unfair prejudice matters
- Negotiation and settlement support
Strategic Business Valuations
Valuation analysis to support business planning, shareholder decisions and long-term strategic development.
- Board-level decision support
- Scenario and sensitivity analysis
- Growth and value-driver assessment
- Succession planning
- Investment readiness
When a Professional Business Valuation May Be Required
An independent valuation can help protect stakeholder interests, support negotiations and provide a reasoned basis for tax and commercial decisions.
Business Sale
Establishing an informed basis for negotiations before a business or share disposal.
Capital Gains Tax
Determining market value, historic value or an appropriate acquisition cost for tax reporting.
Inheritance Tax
Valuing business interests for lifetime transfers, trusts, estates and succession planning.
Share Transfers
Supporting transfers between shareholders, family members, employees or connected parties.
Corporate Reorganisation
Supporting share exchanges, demergers, reconstructions and changes in corporate structure.
Employee Incentives
Establishing appropriate share values for employee options and incentive arrangements.
Shareholder Disputes
Providing independent analysis where parties disagree about the value of a company or shareholding.
Investment and Fundraising
Supporting negotiations with investors and assessing the value of newly issued equity.
Selecting the Appropriate Valuation Approach
The most appropriate methodology depends on the nature of the business, its financial history, future prospects, asset base, industry and the purpose of the valuation.
Earnings-Based Valuation
Applies an appropriate multiple to maintainable profits, EBITDA or another relevant earnings measure, adjusted for exceptional or non-commercial items.
Discounted Cash Flow
Estimates value by calculating the present value of forecast future cash flows using an appropriate discount rate.
Market Comparables
Considers relevant market evidence, comparable transactions and valuation multiples within the applicable sector.
Asset-Based Valuation
Assesses the value of the underlying assets and liabilities, including appropriate adjustments to their recorded accounting values.
The Value of a Shareholding Is Not Always Proportionate
The value of a particular shareholding may depend on the legal and economic rights attached to the shares, together with the shareholder’s degree of control and ability to influence company decisions.
Assessing the Specific Interest Being Valued
A 20% shareholding does not automatically represent 20% of the value of the entire company. A valuation may need to consider the precise rights, restrictions and commercial influence associated with that holding.
- Voting rights and management control
- Dividend and capital rights
- Minority or majority ownership
- Restrictions on transferring shares
- Shareholder and investment agreements
- Lack of marketability or liquidity
- Different share classes and preferential rights
Technical Tax Knowledge Combined With Commercial Insight
A business valuation should reflect both financial evidence and commercial reality. It should also be appropriate for the purpose for which it is being prepared.
We combine accounting analysis, tax expertise and practical business understanding to explain the factors affecting value and present our conclusions in a clear, structured and professional manner.
Contact Our Business Valuation TeamA Structured and Transparent Approach
Our process is designed to ensure that the scope, purpose, information requirements and deliverables are clear from the outset.
Initial Consultation
We discuss the purpose of the valuation, the business, the relevant transaction and the interest being valued.
Scope and Information
We agree the scope, provide a quotation and issue a detailed list of financial and supporting information required.
Analysis and Valuation
We analyse financial performance, commercial factors, risks, assumptions and the appropriate valuation methodologies.
Report and Support
We present our findings in a clear report and explain the valuation conclusion and relevant considerations.
Valuation Support for Accountants, Solicitors and Advisers
We work collaboratively with professional advisers who require independent valuation support for their clients’ tax, legal, succession and corporate transactions.
Our role can be tailored to complement the existing professional team while maintaining clear lines of responsibility, confidentiality and communication.
Discuss a Professional Referral- Accountancy practices
- Corporate and private client solicitors
- Financial advisers and wealth managers
- Corporate finance advisers
- Trust and estate professionals
- Business owners and company boards
Business Valuation Questions
What is a business valuation?
A business valuation is a professional assessment of the value of a company, business, partnership interest or shareholding at a particular date. The valuation may be required for tax, commercial, legal, succession or transaction purposes.
Why might I need a business valuation?
A valuation may be required when selling a business, transferring shares, reorganising a company, introducing investors, establishing an employee share scheme, planning succession, calculating tax or resolving a shareholder dispute.
Can a business valuation be used for HMRC purposes?
A valuation prepared for tax purposes should apply appropriate market-value principles, use recognised methodologies and clearly document the evidence, assumptions and calculations supporting the conclusion. HMRC may still review or challenge a valuation where it considers further information is required.
What valuation methods do you use?
Depending on the business and purpose, we may use earnings multiples, discounted cash flow, comparable transaction evidence, asset-based methods or a combination of approaches.
What information is required?
Information may include statutory accounts, management accounts, forecasts, tax returns, company documents, shareholder agreements, details of assets and liabilities, business plans and information about the relevant transaction.
How much does a business valuation cost?
The fee depends on the size and complexity of the business, the purpose of the valuation, the quality of the available information and whether additional work, negotiation or HMRC correspondence is required. We provide a clear quotation once the scope is understood.
How long does a business valuation take?
The timescale depends on the complexity of the business, the purpose of the valuation and how quickly the necessary information is provided. We confirm the anticipated project timetable as part of the agreed scope.
Can you help if HMRC challenges a valuation?
Yes. We can review HMRC’s questions, assess the original valuation, prepare supporting calculations and assist with technical responses and valuation negotiations.
Do you work with businesses throughout the UK?
Yes. We support business owners, companies and professional advisers across the UK using telephone and video meetings, secure document exchange and digital working practices.
Will I receive a quotation before work begins?
Yes. After reviewing the purpose and complexity of the proposed valuation, we confirm the scope of work, information requirements, anticipated timescale and professional fee.
Need an Independent Business or Share Valuation?
Contact Odiri Tax Consultants & Accountants to discuss your proposed transaction, tax requirement, corporate reorganisation, shareholder matter or succession plan. We will review your requirements and provide a transparent quotation for the valuation work required.
