You may need a valuation as a pricing exercise prior to a commercial transaction, or for tax purposes. Valuing private company shares appropriately is a technical exercise in which we have built up much expertise.

Unsurprisingly, there are no precise ways to value a private business, the seller will want to drive the price up and any potential buyers will want to do the opposite.

How can Marshall Smalley Accountants help you?

There are relatively easy ways to value certain parts of the business such as fixed assets (machinery, equipment etc.) or stock. However, when valuing shares, the first priority is to determine the most appropriate calculation basis:

• Earnings per share.

• Return on capital employed.

• Asset based.

• A combination of bases.

Where appropriate, we will negotiate with the HM Revenue & Customs (HMRC) Shares Valuation Division on your behalf. This will be necessary with regard to the discount appropriate to your shareholding, as well as the basic underlying valuation itself.

When performing this exercise, we shall be mindful of your principle objectives. Whether they be minimising the tax on a transaction, obtaining best price for a commercial acquisition or general fairness, we shall advise accordingly. 

You will have peace of mind that the most appropriate valuation basis has been used.

What’s your next step?

If you would like to find out more about how we can help then please get in touch and one of our Qualified Partners will contact you to discuss your needs further:

  • Fill in the contact box on the right, or
  • Email us on This email address is being protected from spambots. You need JavaScript enabled to view it., or
  • Give us a ring on 0115 956 9452

We look forward to hearing from you!

If you are preparing your business for sale then CLICK HERE.