- 1. For inheritance tax purposes when shares or assets in a business are not subject to relief from tax
- 2. Professional negligence claims.
- 3. Commercial disputes, an example being shareholder and partnership disputes
- 4. For capital gains tax purposes, when businesses or shares are transferred between connected persons
- 5. In matrimonial disputes
- 6. Commercial transactions where buyers or sellers are looking for a guide price
- 7. Transaction pricing
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