Shareholders
Reference material for shareholders, founders and advisors dealing with internal share transfers, exits and disputes - including how minority and marketability discounts are applied in practice.
- Intermediate
Minority Discount: How UK Minority Shareholdings Are Valued
The discount for lack of control applied to minority shareholdings in UK private companies - typical ranges, how it interacts with DLOM, and how HMRC reviews it.
- Intermediate
Marketability Discount (DLOM): The UK Guide
The discount for lack of marketability applied to unquoted UK shares - typical ranges, how it differs from the minority discount, and how HMRC reviews it.
- Advanced
Divorce and Business Valuation: The UK Guide
How UK family courts value private companies on divorce - fair value vs market value, the Single Joint Expert, liquidity, pre-marital value and the five mistakes that cost most.
- Advanced
Unfair Prejudice (Section 994): How the Buy-Out Price Is Set
How UK courts value a minority shareholding on a section 994 petition - valuation date, quasi-partnership and discounts, conduct add-backs, and the O'Neill v Phillips offer that ends most cases.
Discuss your shareholders valuation
Fixed-fee, independent reports - prepared to hold up under review.
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