Insights
Plain-English Thinking on UK SME Valuation, Exit and Employee Ownership
Practical writing from Tony Vaughan and the BusinessValuation.co.uk team. Built for owner-managers and their advisers, not the academic literature.
Most online content about UK SME business valuation is either written for institutional audiences who never actually buy or sell SMEs, or written by software companies trying to sell calculator subscriptions. Neither is useful when you are the owner of a real UK business trying to decide what your company is worth, when to sell, how to handle a shareholder buy-out, or whether an Employee Ownership Trust makes sense for you. The insights library at BusinessValuation.co.uk is built to fill that gap.
What you'll find here
Articles fall into four broad categories. Valuation methodology: how earnings multiples are really set for UK SMEs, why DCF carries more weight in some sectors than others, when asset-based methods matter, and the discounts that apply to minority shareholdings. Exit planning: the 24-month playbook for preparing a business for sale, comparing trade sale against EOT against MBO, modelling your retirement number, and avoiding the most common diligence chips. Employee Ownership Trusts: how EOT valuations are structured, the tax conditions that have to be met, what trustees look for, and the case studies of recent UK transitions. Shareholder transactions: buy-outs, transfers, disputes, divorce settlements, probate, and HMRC EMI and ERS submissions.
Why we publish
Three decades of advising UK SME owners has taught us that the difference between a good transaction and a bad one is almost always information. Owners who understand how their business will be valued, what drives the multiple, what diligence will uncover, and what their alternatives genuinely are end up with materially better outcomes than owners who learn those things mid-process. The insights library exists to give owners that information before they need it.
We do not sell software, we do not take commission, and we do not run an M&A brokerage. The articles are not a funnel for any other product. They are the output of a specialist valuation practice that wants the SME community to make better decisions. If you read an article and never speak to us, that is a win for us too.
Editorial principles
Every article is written by people who have actually done the work. Completed valuations, negotiated transactions, sat opposite buyers, drafted the heads of terms, prepared the HMRC submission. We do not commission generic SEO content from freelance writers. We do not republish industry surveys without context. We do not use the word "synergy" without explaining it. Each article is fact-checked against current UK tax and company law at the date of publication, and updated when the rules move.
We also write to length. Some questions need 1,800 words, some need 5,000, and some need 12,000. We do not pad short articles to hit arbitrary word counts and we do not chop long articles into a series for ad-impression purposes. Each piece is as long as the topic requires and no longer.
Coming next
The articles currently in production cover the new Business Asset Disposal Relief rates from April 2026 and what they mean for owners considering a sale window, the full anatomy of an EOT valuation including trustee due diligence and HMRC review risk, a deep-dive on how UK private equity actually prices SME buy-out candidates, and a practical checklist for owners commissioning their first HMRC EMI valuation. If there's a topic you want covered, write to us. Most of our best articles started as a question from a reader.
Insights library FAQ
Common questions about the BusinessValuation.co.uk insights library.
What kind of articles will the insights library cover?
The library covers the questions UK SME owners actually ask before commissioning a valuation or starting an exit process. Topics include how EBITDA multiples really work, the anatomy of an EOT valuation, the 24-month sale playbook, dealing with minority shareholders, HMRC EMI valuations, and the difference between fair value and market value in shareholder disputes.
Who writes the articles?
Articles are written by Tony Vaughan, founder of BusinessValuation.co.uk, drawing on 2,500+ business value appraisals across sales, EOTs and MBOs. Each piece is grounded in real deal experience rather than abstract theory.
How often is new content published?
We publish new material whenever there is something genuinely useful to say, typically every few weeks. We prioritise depth over frequency. Each article is built to be the most useful single resource on the question it covers.
Are the insights free to read?
Yes. Every article is free, no sign-up wall, no paywall. The library exists to make UK SME valuation thinking more accessible, for owners, their advisers, and anyone who works with privately held businesses.
Can I suggest a topic?
Yes. The most useful articles often come from real questions owners send us. If there's a valuation, exit or shareholder topic you want covered, get in touch and we'll add it to the queue.
How accurate is the tax and legal content?
Articles are written for general information and are kept up to date with current UK rules at the time of publication. Tax and legal positions change. Business Asset Disposal Relief rates, EOT conditions and EMI thresholds have all moved in recent years. Always check current rules with your accountant or tax adviser before acting on anything you read here.
Can I republish or quote the articles?
Short quotes with a link back to the original article are welcome. For full republication, get in touch. We're usually happy to permit reuse for educational or advisory purposes where the credit and link are preserved.
Reading is the cheap part. Knowing your number costs less than you think.
Book a free, confidential conversation with Tony Vaughan whenever you're ready.