Our specialist Valuations team can support your company with trusted, independent valuations for a wide range of purposes. Our reports are required for financial reporting, transaction support, taxation and employee incentive schemes, dispute resolution and commercial purposes.
We have a collaborative approach, working closely with you and any external advisors to fully understand the valuation requirements and any challenges that may need to be overcome to deliver a valuation that is fit for the purpose intended and in a timely manner, ensuring all parties are informed throughout the process.
Our team has strong technical expertise in all matters of valuation, coupled with a commercial mindset that allows our valuations to be robust and fit for purpose, but also fully understandable to our clients.
We work closely with our sector specialists both in the UK and the PKF Global network to ensure our market insights are the most current and relevant to your situation from an industry and geographical standpoint.
Our approach is to work with you carefully to scope out your requirements. We are completely transparent, enabling a close working partnership so you can understand how we derive valuations. We present our findings in a way that enables you to gain real valuation insights
This is how we assist our clients:
Financial reporting valuations (IFRS, UK GAAP)
Disputes and litigation
M&A transaction support
Corporate restructuring
Portfolio valuations
Tax valuations
Financial reporting valuations (IFRS, UK GAAP)
- Purchase Price Allocation (PPA) and intangible asset valuation
- Compensation, including share-based payments with market-based conditions
- Derivatives and hedging
- Complex equity and other complex financial instruments, such as Convertible Loan Notes (CLN) and embedded derivatives
- Impairment reviews, including assistance with Value in Use (VIU) and discount rate assessments (WACC)
- IFRS 16 support, including calculations for the Incremental Borrowing Rate (IBR)
- Deferred and contingent consideration payments required to be recorded at fair value
We are used to challenges from client auditors and can provide robust justification for the valuation opinions we arrive at. In addition, where PKF are also appointed to provide financial statement preparation, we work closely with that team to ensure the valuation conclusions are fully integrated.
Disputes and litigation
- Independent expert determinations
- Fairness opinions
- Expert witness services
- Expert advisory services
Our understanding of the technicalities involved and a practical ‘can do’ mentality explains why we have a track record of delivering for our clients even in the most challenging situations.
M&A transaction support
- Pre-deal consulting and post-deal Purchase Price Allocation (PPA)
- Valuations to support fundraising
- Non-cash consideration – Companies Act (section 593)
- Value determination for MBO
We work closely with our Capital Markets and Transaction Advisory specialists, when required, to allow full value insight into any transaction that our clients are negotiating or executing.
Corporate restructuring
- Fairness opinion
- Strategic and commercial valuation advice
- Valuation support for debt and equity funding
- Collateral valuations
- Intellectual Property (IP) valuations
Portfolio valuations
- Private Equity
- Venture Capital
- Infrastructure (including renewables)
Tax valuations
- Family succession, IHT planning and for separation and divorce
- All forms of share valuations, including CSOP, EMI and EOT
- Valuation of shares and other assets held by departing employees
- Management incentive schemes
- Carried interest
- Capital Gains disposals
- Transfers of Intellectual Property (IP)
The involvement of our Tax specialists throughout the valuation process ensures that you understand any tax consequences early on.
We have experience in successfully negotiating with the tax authorities on more complex matters. Where valuations are not required to be submitted to the tax authorities for approval, we ensure you have a fully supportable valuation in case of a future tax enquiry.
