Valuation in UK Law

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Leading Cases
  • London Luton Hotel Bpra Property Fund LLP v The Commissioners for HM Revenue and Customs
    • Court of Appeal (Civil Division)
    • 04 April 2023
    Property rights. General rule of statutory construction. Connection with the conversion. Business premises
    ... ... 17. For the purposes of obtaining the Co-op Loan the Developer procured that a valuation" of the converted hotel be carried out by Edward Symmons. The valuation was produced in a report to the Co-op dated 15 February 2011 (the “Valuation\xE2" ... ...
  • Tariq Mahmood Malik v Mahboob Hussain JR
    • Court of Appeal (Civil Division)
    • 11 January 2023
    Draft contracts for consideration by a successful bidder. Breach of the implied duty. Sale on the basis of a belated appeal. Partnership assets
    ... ... In particular, the Judge determined that the partnership assets should be sold, with a buy-out of Tariq's share by Mahboob at the valuation set by the court (the reserve price) only if the sale process did not result in a sale. The Judge emphasised that the sale process should be ... ...
  • DP v EP (Conduct; Economic Abuse; Needs)
    • Family Court
    • 10 January 2023
    Hearing in financial remedy proceedings. Costs award. Joint account. Family home. Oral evidence. Asset schedule
    ... ... 39 The evidence in the bundle consists of the parties' financial disclosure, their narrative witness statements, expert valuation and taxation reports and some limited documents from the matrimonial proceedings. The documentary evidence in this case is relatively extensive, ... ...
  • Northern Powerhouse Developments Ltd ((in Liquidation), Acting by its Joint Liquidators Robert Armstrong and Andrew Knowles) v Gavin Lee Woodhouse
    • Chancery Division
    • 20 December 2023
    Breach of duty. Valuation of the property. Business expense. Care home. Second loan
    ... ... valuation given by C1's Finance Director Robert Atkin and used by C1's external advisers in advising C1 in the tax consequences of the transaction. Cs have not ... ...
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Legislation
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Books & Journal Articles
  • Real time valuation
    • No. 20-3, June 2002
    • Journal of Property Investment & Finance
    • 213-221
    The purpose of this paper is to stimulate thinking as to how we might produce timely and more reliable estimates of changes in the value of portfolios, price indices based on a portfolio of propert...
  • The uncertainty of valuation
    • No. 22-6, December 2004
    • Journal of Property Investment & Finance
    • 484-500
    Valuation is often said to be “an art not a science” but this relates to the techniques employed to calculate value not to the underlying concept itself. Valuation is the process of estimating pric...
  • The valuation of pharmaceutical intangibles
    • No. 17-3, July 2016
    • Journal of Intellectual Capital
    • 484-506
    Purpose: – The purpose of this paper is to value the patents of pharmaceutical companies using discounted cash flows, and compare the value-relevance of these assets against alternative intangible ...
  • The valuation of licensed premises
    • No. 25-3, May 2007
    • Journal of Property Investment & Finance
    • 306-321
    Purpose: The purpose of this paper is to explain the rationale and methodology applied to the rental valuation of wet led (i.e. pub or bar) retail leisure outlets. The paper does not cover the valu...
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Law Firm Commentaries
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Forms
  • Form E
    • HM Courts & Tribunals Service court and tribunal forms
    Forms to apply for a divorce, dissolve a civil partnership or legally separate, including the D8 application and financial order forms.
    ... ... membership of a personal (i.e. privately arranged) pension scheme ... If you have been provided with a valuation of your pension rights or benefits by the ... person responsible for your pension scheme you must attach a copy of it to Form E ... (You may only ... ...
  • Pension Protection Fund (PPF) - Inquiry form information needed when a Pension Compensation Sharing Order or Pension Compensation Attachment Order may be made
    • HM Courts & Tribunals Service court and tribunal forms
    Forms to apply for a divorce, dissolve a civil partnership or legally separate, including the D8 application and financial order forms.
    ... ... 4 and Rule 9.39(1) of the Family Procedure Rules 2010. If a request for a Cash Equivalent Valuation (CEV) ... has been made, the PPF has 3 months to provide the information or 6 weeks if notified that the information ... is needed in connection with ... ...
  • Pension Inquiry Form information needed when a Pension Sharing Order or Pension Attachment Order may be made
    • HM Courts & Tribunals Service court and tribunal forms
    Forms to apply for a divorce, dissolve a civil partnership or legally separate, including the D8 application and financial order forms.
    ... ... Otherwise, ... the information should be provided within one month or such shorter time as notified by the court. The ... valuation referred to in paragraph 1(a) below must have been made not more than 12 months before the ... date fixed for the first appointment ... If this ... ...
  • Form T385
    • HM Courts & Tribunals Service court and tribunal forms
    Lands Chamber (Upper Tribunal) forms including appeals forms.
    ...Print form ... UPPER TRIBUNAL (LANDS CHAMBER) ... Reset form ... Notice of appeal against a decision of ... a Valuation Tribunal ... Print form ... Appellant(s) ... Only a person who appeared or was represented before the tribunal may bring an appeal ... Telephone ... ...
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