The Senior Team
Stuart is a Director of Parmentier Arthur and re-joined in February 2019 following five years in the Valuation, Modelling and Economics (“VME”) team at EY London where he was an Assistant Director (Senior Manager). During his time at EY Stuart undertook a large number of valuations of shares, businesses, earn outs, deferred consideration, intellectual property and carried interests for income tax, capital gains tax and Inheritance Tax Purposes.
Stuart has been a member of the Association of Taxation Technicians (ATT) since 2004 and is also an associate member of the Society of Share and Business Valuers (SSBV), a member of the ICAEW Corporate Finance Faculty and a member of the Royal Institute of Chartered Surveyors (RICS) where he is undertaking the professional experience route to chartered surveyor status.
ROD MASON (ACA, CTA)
Rod is a Director of Parmentier Arthur, joining after thirteen years at EY Manchester where he was an Assistant Director in the Reward team and then Valuation, Modelling and Economics (“VME”) team. Prior to that he worked at Andersen and Deloitte. Rod’s specialism is around the valuation of management incentive plans and wider employee share plans, including negotiations with SAV. He also has significant experience of valuations of shares, businesses, earn outs, deferred consideration and carried interests for income tax, capital gains tax and inheritance tax purposes.
Rod is a Chartered Accountant and a Chartered Tax Advisor.
Steve is a senior consultant with Parmentier Arthur, joining the company directly from HMRC’s Shares and Asset Valuation office where he was a member of the small special cases appeals team working on problem cases.
He has considerable experience in:
- Acting as expert witness in commercial litigation and family law proceedings.
- Negotiating share values with SAV
- Providing valuation advice for all tax-related purposes including employee incentive schemes
- Valuations in a commercial context, such as share sale or purchase and fair value determinations
He is listed in the Expert Witness Directory as an expert in business valuation and has given expert evidence in Court on a number of occasions.
PETER WYATT (FCA)
Peter is a senior consultant with Parmentier Arthur and a Chartered Accountant. He qualified with Coopers & Lybrand (now PricewaterhouseCoopers). Moving to Canada with Coopers, he joined a client company (a quoted subsidiary of Rio Tinto plc) where as Vice-President Corporate Development he was responsible for group strategic planning and the acquisition and sale of subsidiary companies.
He joined Parmentier Arthur in 1990 and focuses on commercial and litigation support valuations and the preparation of business plans and financial forecasting models.
HOW WE HELP
Need to settle a dispute over the value of a shareholding?
How much is your company worth?
Selling a minority shareholding. What is it worth?
Incorporating your sole trader business? What is the goodwill worth and what value will HMRC accept for tax purposes?
Making awards under a Management Incentive Plan? What is the value of the MIP shares for tax purposes?
Negotiations with HMRC at an impasse? Need a new perspective?
GET IN TOUCH
Common risk on disposals of employment-related shares
Possibly one of the most neglected and common areas of Pay As You Earn (“PAYE”) failure is where shares are sold by employees or ex-employees – disposals of employment-related shares.
A refresher on the ‘safe harbour’ provisions in the MoU relating to management equity (Part 2)
Where not all conditions of the MoU are satisfied – is it possible to put some reliance on the principles of the MoU? If the ‘spirit’ of the MoU is satisfied, can management rely on it?
A refresher on the ‘safe harbour’ provisions in the MoU relating to management equity (Part 1)
Following the introduction of the employment-related securities legislation in the Finance Act 2003, there was significant uncertainty in relation to the tax implications for management acquiring shares in venture capital (“VC”) and private equity (“PE”) backed companies.