It is an unfortunate fact of modern life that many marriages do not survive. When separation, divorce or dissolution occurs, there will almost inevitably be some tax consequences. Allowances The married couple’s allowance is only available to couples in which at...
Over the past year to November 2018 (prior to the recent Brexit events!) we have seen increasing confidence and an increasing number of corporate finance transactions, including a number of acquisition approaches being made for businesses. As confidence has grown, we...
We think Lambert Chapman LLP is quite rare amongst accountancy firms of our size in that we have our own Forensic Team. We are called into action in two main areas: 1. We take instruction from Solicitors to assist in Matrimonial cases. 2. We might also be...
We have been running our Forensic Department for some 10 years now. At the outset I would take appointments quite far afield. I recall attending Court in Coventry which meant a very early start one morning. Croydon and Twickenham were two other judicial outlets...
Share valuations are always challenging, particularly those involving the valuation of a minority share interest and each set of circumstances is different. Even so, one finds that many valuers adopt a mechanical and formulaic approach to this process. One selects a...
I sometimes think that we can miss a trick when presenting the balance sheets of farming companies and indeed farming partnerships as part of an application for finance. Very often the business will farmland under the tenancy, ie under an old-style Agricultural...
