The Optival Library

The reference on UK share and business valuation.

Practical guides, HMRC explainers and valuation resources for founders, advisers and business owners.

New to share valuations ?

Start with these three guides.

Browse by Topic

Whether you're preparing an EMI valuation, dealing with HMRC or simply trying to understand what your business is worth, start with the topic that best matches your situation.

Valuation in family contexts - succession, gifts, intra-family transfers, and protecting long-term value.

Most read articles

Practical valuation reference for UK SMEs - what drives value, which methods apply, and how to read a valuation report.

Most read articles

Designing and valuing tax-advantaged share schemes for UK companies - EMI, growth shares, and beyond.

Most read articles

HMRC4 guides

How HMRC reviews unquoted share valuations - what they accept, what they challenge, and how to prepare a report that holds up.

Most read articles

Reference checklists, sample report structures, and decision aids for valuation work.

Guides in preparation.

Need an independent valuation?

Fixed-fee, defensible reports - from EMI to pre-sale.

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