{"id":754,"date":"2026-05-26T11:30:13","date_gmt":"2026-05-26T11:30:13","guid":{"rendered":"https:\/\/www.athla.co.uk\/insights\/?p=754"},"modified":"2026-06-16T08:38:46","modified_gmt":"2026-06-16T08:38:46","slug":"if-you-need-case-law-on-valuations","status":"publish","type":"post","link":"https:\/\/www.athla.co.uk\/insights\/if-you-need-case-law-on-valuations\/","title":{"rendered":"If you need case law on valuations&#8230;"},"content":{"rendered":"<p class=\"root-371KG medium-3cn6s\">This book is a great source of information on case law and how it is applied in valuation exercises.<\/p>\n<p><!--more--><\/p>\n<p class=\"mcePastedContent\">With the stories circulating in the press in respect of challenges around the use of fake case law, I thought you might like to know there\u2019s a really good guide to case law around valuations called Practical Share Valuation.\u00a0\u00a0<a href=\"https:\/\/www.amazon.co.uk\/Practical-Share-Valuation-Nigel-Eastaway\/dp\/1526505088\" target=\"_blank\" rel=\"noopener\">Practical Share Valuation: Amazon.co.uk: Diane Elliott, Nigel Eastaway, Chris Blundell, Cameron Cook: 9781526505088: Books<\/a><\/p>\n<p class=\"mcePastedContent\">It\u2019s a bit out of date, but if you want a very useful reference guide I can recommend it.\u00a0 It may also help you to understand why valuers sometimes apply discounts to minority holdings, etc.<\/p>\n<p class=\"mcePastedContent\">If you have any questions on the contents of the book or just valuations generally do get in touch. We are always happy to take on work even if it is at very short notice.<\/p>\n<p class=\"mcePastedContent\">Further, with emerging news that HMRC is taking an increasing interest in how to collect more CGT, if you have any concerns about past valuations relied on by your clients for employment related securities or share or asset transactions, we would be very happy to take a quick look and see if it is worth looking at the calculations again in case pre-emptive action is needed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>This book is a great source of information on case law and how it is applied in valuation exercises.<\/p>\n","protected":false},"author":2,"featured_media":755,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-754","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/posts\/754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/comments?post=754"}],"version-history":[{"count":2,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/posts\/754\/revisions"}],"predecessor-version":[{"id":757,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/posts\/754\/revisions\/757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/media\/755"}],"wp:attachment":[{"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/media?parent=754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/categories?post=754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.athla.co.uk\/insights\/wp-json\/wp\/v2\/tags?post=754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}