Valuation Insights - Guides and Analysis for UK Founders and Advisers

The Optival blog covers practical topics in business valuation, EMI share schemes, HMRC compliance and UK M&A - written by valuation specialists for founders, shareholders and the advisers who work with them. We aim to explain how valuations actually work, what drives value in privately owned businesses, and what to expect from the process - without the jargon.

What we write about

  • EMI share valuations - how HMRC's advance agreement process works, what UMV and AMV mean in practice, common mistakes founders make when setting up EMI schemes, and how to keep a valuation defensible over time
  • SME business valuations - which valuation methods apply to which businesses, how earnings multiples are derived, what adjustments matter and why, and how to prepare your business to support a higher valuation
  • UK M&A and transaction trends - sector-level deal activity, valuation multiples by industry, and what current market conditions mean for founders considering a sale or acquisition
  • HMRC compliance and share schemes - practical guidance on VAL231 submissions, growth share schemes, employee ownership trusts and other structures that require a valuation underpinning
  • Shareholder and corporate events - how valuations are used in shareholder disputes, divorce proceedings, succession planning, MBOs and group restructurings

Written by practitioners

Every article on the Optival blog is written or reviewed by our valuation team - specialists who prepare HMRC submissions, value businesses for sale, and support shareholders through disputes and transactions on a daily basis. We write about what we see in practice, not what the textbooks say in theory.

If you have a question about a valuation topic you would like us to cover, or if you need an independent valuation for your business or shares, you can explore our services or learn more about how we work.