Public Archives - Page 22 of 30

Analysis of the financial performance

Analysis of the financial performance of a clay pigeon club in the context of a landlord and tenant dispute and a tenancy protected under the 1954 Landlord and Tenant Act.

Valuation

Valuation of a global wealth management business in the context of divorce proceedings.

POCA – Operation Micropus

Conspiracy to supply and make articles for use in fraud, contrary to Section 7 of the Fraud Act.

Trustee/Probate fraud accusation

NIFA member instructed on behalf of an Applicant who accused his sibling, the Respondent, of Trustee/Probate Fraud.

Valuation and Tax Liabilities

NIFA member was appointed on a Legal Aid funded assignment to perform a review of an insulation business.

Latent CGT Liabilties

For CGT purposes and to allow the legal advisors to consider the matter, we set out the CGT in a portfolio of transfers and sales and the HMRC position on the timing of a disposal.

Valuation of a Dental Practice

The valuation was underpinned by Industry benchmarks and included the review of income, liquidity and solvency issues.

Latent CGT liabilties

Calculations were prepared by a Nifa member to allow parties to identify the range of liabilities depending on the trust interests and the final division of assets.

Valuation of Contract Dispute

Nifa member asked to independently value a contract dispute.

Expert Advisor – Reasonably Competent Accountant

Asked to comment on the approach of a Reasonably Competent Accountant in a non assurance engagement.

Valuation of Property Company with Historic Pension Liabilities

Valuation of a Property company 50% owned by a Family Trust. The liquidity and solvency issues were also addressed by Nifa member.

Internet retailer

The valuation of an internet retailer of garden furniture. The case included historic valuations at the current date and the dates of separation and marriage.

Valuation of Security and Monitoring equipment businesses

Valuation of two related businesses at the date of the Parties separation and at the current date, including consideration of (1) agency and distributor valuations and (2) the level of disruption and recovery following Carillion.

Shareholders dispute – judge persuaded by expert accountancy evidence

The judge had to consider whether the petitioner had been unfairly treated along with the value of the company which provided web sites and digital platforms to customers, including a number of local authorities.

Valuation of flooring supplier and contractor

Valuation of a flooring company in which husband held a 50% interest

Valuation of plant hire company

Valuation of a small group of companies in which husband had a 50% interest. Group’s activities included groundworks and plant hire. The parent company also has extensive property interests.

Property investment company

Valuation and liquidity of shares in a property investment company owned by husband.

Professional negligence against structural engineers

Professional negligence against structural engineers in relation to failed groundworks resulting in losses to a firm of housebuilders and residential developers.