SHARE VALUATION – 1982 valuation – two companies carrying on a related business owned by the same person – whether valued separately or together – separately – whether on the valuation of one company the owner of the other is in the market – yes but with his knowledge limited to what a prudent prospective purchaser would reasonably require – the valuation of each company to assume the continued trading, management and finance provided by the other – our valuation andpound;4.152m for both companies compared to the experts’ valuations of andpound;8.425m for the Appellant and andpound;3.1m for HMRC
[2011] UKFTT 221 (TC)
Bailii
England and Wales
Updated: 08 October 2021; Ref: scu.442993
