Resources

Business Valuation Guides

Practical, plain-English guides to valuing, selling, exiting, and transitioning ownership of a UK SME.

EOT sales now sit at the centre of UK succession planning. The 50% CGT relief on qualifying disposals on or after 26 November 2025 still makes them tax-efficient, but the trustees need an independent valuation that will stand up to HMRC scrutiny.

Anything that moves shares between people, family, management, employees, or a trust, needs a defensible number. Get it right and the transaction is clean, tax-efficient, and uncontested. Get it wrong and HMRC, minority shareholders, or the courts may set it for you.

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Results are indicative guidance, not a formal valuation. The full methodology is published.

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