See paras 352 et seq. This allows for potential personal goodwill tax planning re incorporations etc.
https://www.bailii.org/ew/cases/EWHC/Ch/2021/2506.html
The £1.4m valuation expert's name was quite apt per paras 404 et seq.
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You have to feel some sympathy for the unfortunate valuer who did a cheap & cheerful valuation on the back of an envelope & then got ripped to bits in court!
The moral of the story is, be very careful when asked to do a cheap & cheerful forensic accountancy job.
Perhaps he thought on the spur of the moment that he had a 'clever' justificantion for a figure which he was otherwise unable to justify. Overall one gets the impression that he had a figure in mind for the value he wanted - and just needed to find some 'reasoning' to support that number.
Of course one should never start with the answer & work backwards to the justification for it.
Slack does not deserve any slack whatsoever. It does not matter how little or how much he charged ...he's still liable for negligent work. This was such a basic error