Is “Fair Value” Always Fair?

Fair value provisions in articles of association A company’s Articles of Association often require shares to be valued “at fair value” variously by its auditor, an expert or someone recommended by the President of the Institute of Chartered Accountants in England...

It can be Taxing

Negotiating with HMRC The shares are valued, the tax return filed, job done? Not quite. The most exhausting, stressful and time-consuming phase of transactions involving shares in an unquoted company or the goodwill in an unincorporated business may be about to begin,...