Many thanks in advance for people's help. We have a situation where a shareholder and director is retiring and his shares are being bought out by the remaining directors. He will be receiving deferred consideration, but the value of the shares will be fixed by reference to the unrealised profits in the company's accounts at his retirement date. Does this count as an ascertainable value, so Entrepreneur's relief is available? It is obviously not known at the date of retirement what precise figure this is, as it will take weeks if not months to collate all the information together to finalise the accounts.