Practical Share Valuation, 5th edition

06 May 2009 / David Bowes , Jenny Nelder

Issue: 4206 / Categories: Reviews , Capital Gains

By Nigel Eastaway, Keith Eamer, Diane Elliott and Shan Kennedy; £110 (plus 7.7% VAT)

Publisher: Tottel Publishing; 690 pages; paperback plus ebook

The first edition of this work published in 1983 when there were hardly any other valuation books available was greeted with enormous enthusiasm.

Among some Nigel Eastaway subsequently rejoiced in the title of ‘Mr Share Valuation’ another string to the bow of an already highly regarded tax practitioner not just a valuer.

Unsurprisingly given that then the majority of share valuations were conducted for tax purposes the original version was heavily weighted towards tax rather than commercial valuations.

The recently published fifth edition retains a strong tax flavour but has been substantially updated to reflect the increased valuation requirements that arose as a result of the unfair prejudice legislation matrimonial disputes accounting standards and greater awareness of intellectual property.

The original structure of a work in three parts is retained....

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