by admin | 27 Feb, 2019 | News
Parmentier Arthur is pleased to announce that Stuart Gilham has re-joined as a senior valuation consultant following five years with EY in London. Stuart initially joined Parmentier Arthur in 2008 from Deloitte, where he specialised in personal tax before joining the...
by admin | 27 Sep, 2016 | Valuing Intellectual Property and Intangible Assets
Recent cases undertaken by Parmentier Arthur involving out-of-the-ordinary circumstances. Most of our valuation assignments can be described as routine – routine in the sense that the underlying circumstances giving rise to the need for a valuation are relatively...
by admin | 27 Aug, 2016 | Valuing Intellectual Property and Intangible Assets
Valuing intellectual property – the basics explained. Intellectual property (“IP”) has been defined as “rights which are legally recognised exclusive rights to creations of the mind” and covers a broad range of intangible asset categories including but not limited to...
by admin | 3 Jul, 2016 | Share Valuation for UK Tax Purposes
When carrying out a valuation for tax purposes it must calculated on the correct basis. Under self-assessment procedures, taxpayers are responsible for either calculating the appropriate amount of tax due or in the case of individuals providing the appropriate...
by admin | 6 Jun, 2016 | Share Valuation for UK Tax Purposes
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...
by admin | 6 May, 2016 | News
HMRC and trade related properties Owners of trade-related properties (“TRPs”) face a particularly difficult task in persuading HMRC that there is any goodwill attaching to a TRP on incorporation (see previous Newsdesk item “Goodwill to all men – part 1?” for a general...
by admin | 6 Feb, 2016 | Share Valuation for UK Tax Purposes
SAV’s valuation resources are being severely stretched and the decision has been taken to withdraw the valuation check service that it has previously offered on an informal basis, for the purposes of PAYE Health Checks and ITEPA Post Transaction Valuation Checks. Both...
by admin | 6 Dec, 2015 | Share Valuation for UK Tax Purposes
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,...
by admin | 6 Nov, 2015 | Share Valuation for Commercial Purposes
The mysteries of share valuation revealed There can be many reasons why company owners may wish to obtain an opinion of the current value of their own shareholdings or of the company as a whole. Perhaps an unsolicited approach to purchase the company has been made. A...
by admin | 6 Oct, 2015 | Share Valuation for UK Tax Purposes
Advice from the horse’s mouth In a recent article for Tax Adviser magazine, Assistant Director at SAV, Mike Fowler made some suggestions as to how taxpayers could make the experience of agreeing a share, goodwill or other intangible asset valuation with SAV, if...
