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Valuation: A winning formula?
ichael Firth provides some pointers on the valuation of shares ‘The price/earnings ratio (PER) of a third-party transaction is an encapsulation of the market sentiment for that particular company at that time and this market sentiment can be used as a guide to how the market would view a similar company before or after the …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Cosmetic Warriors Ltd v Gerrie [2017] EWCA Civ 324
- IRC v Gray (Lady Fox’s Executors) [1994] STC 360; [1994] BTC 8034 (CA)
- Netley v HMRC [2017] UKFTT 442 (TC)
- Re Lynall (deceased) (1968) 47 TC 375