There are many situations where a business owner may need a valuation of their business; and an exit or sale is one of those. There are a number of ways of arriving at an appropriate valuation, and this can depend on the sector in which you operate. The valuation may also be affected by an historic tax position, which we can advise on as part our pre-sale tax due diligence process. (Valuations are also critical when considering some form of approved or unapproved share scheme as part of an employee incentivisation plan).