Insights
Business valuation insights
Practical, plain-English writing on UK SME business valuation. Methods, value drivers, EMI shares, and what actually happens when you sell.
22 articles · Page 1 of 3
Valuation Basics
Adjusted EBITDA Explained: A Plain-English Guide for UK SME Owners
Plain-English guide to adjusted EBITDA for UK SME owners: what it is, the add-backs buyers accept, the ones they reject, how it links to sector multiples.
Process
Business Valuation for Inheritance Tax: 2026 BPR Changes
How the April 2026 Business Property Relief changes turn business valuation into the starting point of estate planning for UK SME owners.
Selling & Exit
Low Acquisition Offers: Four Causes in UK SME Sale Processes
Four causes of low offers in UK SME sales: wrong financial baseline, unpriced structural risk, premature go-to-market, single-bidder process design.
Process
Formal Business Valuation: Seven Scenarios Requiring Signed Report
Formal versus indicative UK SME business valuation: seven scenarios requiring a signed report, HMRC and court acceptance, cost, evidence depth.
EMI & HMRC
EMI Valuation Timing: Pre-Grant Sequence and 90-Day Window
EMI valuation timing for UK companies: value-agree-grant sequence, 90-day HMRC window, 92-day notification, material-change triggers, EMI calendar.
Selling & Exit
UK SME Saleability: Six Attributes That Move Deal Outcomes
UK SME saleability in 2026: six attributes buyers reward, earnings quality, concentration, recurring revenue, management, contracts, working capital.
EMI & HMRC
EMI Share Valuation Process: HMRC AMV and UMV Submission
EMI share valuation process for UK companies: AMV and UMV calculation, 90-day window, £250k and £3m limits, VAL231 submission, common failure modes.
Selling & Exit
Retirement Number Versus Market Valuation: UK SME Reconciliation
Retirement number versus business market valuation for UK SME owners: gap mechanisms, reconciliation framework, BADR, net-of-tax planning timetable.
Selling & Exit
Pre-Sale Valuation Review: 18-Month Multiple Uplift Process
Pre-sale valuation review adds 1.5 to 2 turns of EBITDA over 18 months by fixing earnings quality, concentration, recurring revenue, and management depth.
Browse by topic
Valuation Basics
How UK SME valuation really works. Methods, multiples, EBITDA adjustments and the bridge from headline price to cash in your bank account.
Value Drivers
The factors that move your number up or down. Owner dependency, concentration risk, recurring revenue, contracts, and the quality of your team.
Selling & Exit
Preparing a UK SME for sale. Timing, advisers, deal structure, earn-outs, goodwill, and why first offers often come in below expectations.
EMI & HMRC
EMI share schemes, HMRC-facing valuations, minority discounts and the technical rules behind share valuations for UK tax purposes.
Process
What actually happens during a UK SME valuation. Indicative vs formal, information requests, timelines, and how the final report is built.
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