Tax valuation

Tax valuation is one of the most important components of a tax planning strategy. Understanding the tax implications, whether planning a merger, acquisition, investment, reorganisation, or placing a value on your brand, goodwill or management incentives, is critical. Taxes are highly complex, change regularly, and new regulations are increasingly stringent. The most successful companies will assess the fair cash impact of tax valuation when any tax influencing event happens. Correctly undertaking tax valuation might drive the tax charge, helping to avoid incurring interest on any additional taxes payable, as well as any potential penalties.

Accurate accounting is key to any successful corporate transaction, restructuring, or financial strategy. Tax valuation helps companies realise the influence of any event before executing their plans, and provides insight into how the taxing authorities will assess a transaction.

Swiss Appraisal is a global leader in tax valuation. Drawing on the expertise of our globally presented, highly-qualified specialists team, we review changes to tax codes, local and cross-border implications daily, formulating cogent and detailed arguments that result in carefully specified, validated, and trustworthy valuations. Combined with the insights and advice of our international network of professional tax and legal practitioners, our clients make solid financial plans where tax analysis is driven by its valuation.

Objectives of tax valuation

Swiss Appraisal UK can assist with:

  • Making changes in shareholding, acquisition or disposal of assets
  • Optimising the tax benefits of any proposed transaction
  • Tax restructuring valuation
  • Understanding the value that tax authorities are likely to place on business assets and negotiating with HM Revenue and Customs (HMRC), UK or other global tax authorities
  • Determining the fair market value of assets where an overseas jurisdiction requires that the transfer of an asset is taxed.

Types of tax valuation provided

  • Business and legal entity valuation, including shareholdings, unlisted companies, private companies, private company shares, partnerships
  • Determining the value of your company's business assets, including intangibles, goodwill, IP, brands and/or other intangible assets for tax purposes
  • Capital gains tax
  • Purchase price allocations
  • Cost segregation analyses
  • Interest expense allocation
  • Inheritance tax/Estate and gift tax

Various types of tax valuation are based on statutory definitions of market value and tax value that are defined differently within the RICS Valuation Standards, UK GAAP, Inheritance Tax Act 1984, Taxation of Chargeable Gains Act 1992, Upper Tribunal and higher courts, etc. Swiss Appraisals valuation consultants are familiar with all the standards needed to be applied when providing different types of tax valuations.

To find out more about tax valuation services, please send a request via our website or call +44 (0) 20 8144 5177.