Business Valuation

Historical Business Valuations and the Goldilocks Principle: Not Too Much or Too Little but Just the Right Amount of Hindsight

Historical Business Valuations and the Goldilocks Principle: Not Too Much or Too Little but Just the Right Amount of Hindsight

This article compares the attitude taken to the use of hindsight in the commercial courts with that in the family courts. GA v EL The recent case of GA v EL [2023] EWFC 187 and [2023] EWFC 206 provides a useful review of case-law in relation to historical valuations of

Depletion of Business Profits and Assets During Separation and Divorce Proceedings – Would it Have Happened Anyway?

Depletion of Business Profits and Assets During Separation and Divorce Proceedings – Would it Have Happened Anyway?

Introduction This article is written from the perspective of the business valuation expert. We often see business profits and assets deplete over the period of separation and during divorce proceedings. The question is to what extent this can/could have been controlled by the business owner (and usually shareholder/director