P v Secretary of State for Work and Pensions and P (CSM): [2018] UKUT 60 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Bano on 19 February 2018.
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Judicial Summary
Where a private company is carried on as a ‘quasi-partnership’, for the purposes of regulation 18 of the 2000 Variation Regulations it may be appropriate to value the shares on the basis of the value of the company’s shareholders’ funds without discounting to reflect the difficulty of realising the shareholding.
Published 27 February 2018