INDEPENDENT BUSINESS VALUATION SPECIALISTS
XVALUNITED
KINGDOM

Divorce & financial remedies
A clear, impartial view of business value.

The value of a private business interest is not the same as cash available for a financial settlement. A useful analysis distinguishes capital value, sustainable income, liquidity and the commercial consequences of extracting funds.

Request a proposal Read the technical brief
Independent opinionSame-day reviewStrictly confidential

FPR Part 25

Expert evidence framework

SJE

Single joint expert appointments

Liquidity

Value vs. cash actually extractable

A confidential conversation

An important decision deserves an independent view.

Tell us about your company, your objectives and your timeframe. We will review the instruction before proposing a scope, fee and delivery timetable.

  • Independent opinion, never an automated estimate
  • Scope, fee and timetable agreed before work begins
  • Confidential from the outset

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What happens next

  1. 1.We review your enquiry the same working day
  2. 2.A short call to understand your circumstances
  3. 3.A written scope, fee and timetable is proposed

No obligation. No automated valuation. No documents required.

When you need it

Typical situations
we are instructed on.

01

Financial remedy proceedings involving a company

02

Single joint expert instructions

03

Mediation and pre-nuptial reviews

04

Challenging an existing valuation report

Technical brief

Value the actual interest held

Share-class rights, restrictions on transfer, minority status and third-party ownership all matter. We review those rights alongside the financial evidence and the nature of goodwill, including whether earnings depend principally on one individual’s continuing work.

Separate capital, income and liquidity

A profitable company can have limited distributable reserves or cash. Borrowing facilities, working-capital needs and reinvestment may constrain extraction. The report identifies these constraints without assuming that a sale of the whole business is feasible or that all value can be immediately realised.

Respect the relevant jurisdiction

In England and Wales, expert evidence in family proceedings is governed by the Family Procedure Rules, including Part 25. Scotland and Northern Ireland have different procedures. The appointing solicitor must confirm the instruction, expert role and permissions; litigation services are scoped separately.

Methodology

The methods we apply — and why.

01

Market-value approach

Earnings-based or asset-based valuation of the business and the specific shareholding held by a party.

02

Liquidity analysis

How much cash can be released, when, and at what tax cost — often as important to the court as value itself.

03

Tax on disposal

Illustrative CGT and extraction costs so the net value can be compared with other matrimonial assets.

Key valuation issues

Where value is won or lost.

Illiquid assets

Courts recognise business value is less certain and less liquid than cash; the report should say so.

Owner remuneration

Adjustments to salary and dividends must be consistent with the income figures used elsewhere in the case.

Minority interests

Small holdings in family companies raise discount questions that need careful explanation.

Valuation date

Value at separation and at trial may differ; the instruction should define the dates required.

Your instruction, clearly defined

Scope agreed before work begins.

We agree the valuation purpose and date, the interest being valued, the methods considered, the information required and permitted reliance. The written proposal sets out the fee, VAT treatment and delivery timetable. The result is a documented expert assessment — not a transaction guarantee or an automated estimate.

Primary sources & professional references

Family Procedure Rules, Part 25 — ExpertsICAEW — Business and share valuation

General technical information. Legislation must be checked at the instruction date. Legal, tax and accounting advice are outside the valuation scope unless expressly agreed.

Questions

For a single joint expert, yes. Otherwise one party may instruct us, subject to court permission.

Related expertise

Other valuations we perform.

All valuation services
Shareholder disputes & exits

Shareholder disputes & exits

Defensible share valuations for partner exits, buy-outs and contentious matters.

EXPLORE THIS VALUATION
Business sale & acquisition

Business sale & acquisition

Understand the value before you negotiate a sale, acquisition or strategic exit.

EXPLORE THIS VALUATION
Management buy-outs

Management buy-outs

Independent valuation for management teams, sellers and financing discussions.

EXPLORE THIS VALUATION