This course aims to provide an understanding of the fundamental concepts of valuation, issues arising, the differences in approach for tax and other purposes, and how to minimise your risk. This course will provide an overview of:

• Valuation principles and methodologies
• Factors affecting valuation
• Approaches to giving advice to minimise risk
• Valuing different sizes of shareholdings
• The difference between valuation for commercial and fiscal purposes
• Principles from statute and case law, for tax and other valuations
• Valuations for tax purposes
• Goodwill on incorporation and on acquisition.

Jenny Nelder became a partner at Bruce Sutherland & Co, independent specialists in share and business valuation, in 1985, having joined the practice from Touche Ross (now Deloitte) in 1981. She lectures on valuations for a number of professional training organisations and for the national and local bodies of the accountancy and tax professions. She writes articles on the subject of valuation. She has been appointed as an expert in a number of cases, for tax and other purposes and has appeared in Court, Tribunals and mediations. She is a member of the Society of Share and Business Valuers.