Valuation Reports for Litigation, Mediation,
and Shareholder Deadlock
A shareholder dispute without an independent valuation becomes a toxic contest of assertions. Our ICAEW-grade reports give commercial litigation solicitors, mediators, and the Courts a highly defensible, forensic methodology-backed number.
Minority Shareholder Buyouts (DLOC/DLOM)
When a minority shareholder is being bought out by the majority, both sides need a fair value. We expertly assess whether a Discount for Lack of Control (DLOC) applies. Without an independent valuation, the majority almost always wins the argument by default. We produce reports that give minority shareholders a highly credible, defensible position.
Section 994 Unfair Prejudice Petitions
Section 994 of the Companies Act 2006 directly allows a minority shareholder to petition the Court where they have been unfairly prejudiced. These complex commercial litigation cases almost always require an expert valuation. We produce forensic reports prepared to the rigorous standard expected in formal legal proceedings.
Deadlocked Partnerships
When two 50/50 shareholders cannot agree and one needs to actively buy the other out, neither party has leverage without an independent value. Our valuations provide the neutral baseline that allows deadlocked situations to resolve through mediation without necessarily escalating to crippling litigation.
Drag-Along & Tag-Along Disputes
Where shareholders strongly disagree on the equity value at which forced drag-along rights should be exercised, or whether a tag-along offer genuinely reflects fair open market value, an independent corporate finance valuation is the instrument that resolves the dispute or heavily informs the Court.
Estate and Probate Valuations
When shares in a private company form part of a deceased estate, an independent valuation is strictly required for probate and for HMRC inheritance tax (IHT) purposes. We produce valuations that satisfy both HMRC and the executors’ fiduciary legal obligations.
Expert Witness Reports
Where a valuation dispute proceeds to formal arbitration or litigation, an expert witness report expected by the Courts may be required. We seamlessly produce forensic accounting reports capable of withstanding intense cross-examination.
We Work Alongside
Commercial Litigation Solicitors
Shareholder dispute valuations sit squarely at the intersection of complex financial analysis and high-stakes legal proceedings. The report needs to be produced to a forensic standard that a commercial litigation solicitor can rely on, a mediator can functionally work with, and a judge can clearly interpret.
We regularly work seamlessly alongside litigation solicitors and are intimately familiar with the strict documentation standards expected in dispute-related valuations. If you are a solicitor with a client who urgently needs a business valuation for dispute purposes, we can produce the report directly for your case file.
Every single assumption is documented. Every input is rigorously sourced. The corporate finance methodology is explained so that it can be interrogated by the opposing party’s financial advisers without falling apart under intense scrutiny.
What the Forensic Report Includes
Stated open market value conclusion, with detailed methodology and range where legally appropriate
DCF modelling and normalised EBITDA forensic analysis with thoroughly documented assumptions
Comparable M&A transaction evidence sourced and independently referenced
Minority discount (DLOC) and marketability discount (DLOM) analysis where applicable
Independence statement formally confirming no material conflict of interest
Signed by an ICAEW Chartered Accountant — professional standing that UK Courts recognize
From Enquiry to Defensible Report
Three steps. 7-10 days. A number that holds up in any mediation room or Court.
Tell Us Your Dispute Situation
Describe the transaction or dispute, your role, and what the valuation needs to achieve. Kishen reviews every enquiry personally and responds within one business day.
Forensic ICAEW-Grade Analysis
DCF modelling, normalised EBITDA adjustments, and comparable transactions — rigorously calibrated to your sector, your use case, and your specific commercial litigation context.
Your Signed Report
Delivered within 7-10 days. Signed by an ICAEW Chartered Accountant. Ready for HMRC, your commercial lender, solicitors, or to present to the opposing side.
Partner-Led.
Start to Finish.
Kishen leads every expert engagement personally — forensically reviewing the financials, building the valuation model, writing the report, and signing it. There are absolutely no junior analysts and no handoffs. The person who understands your business is the person whose name is strictly on the report.
12+ years across Investment Banking, Big Four audit at Deloitte, and UK SME corporate advisory. Every report is prepared to the rigorous standard that HMRC, the Courts, investors, and opposing acquirers recognise.
Kishen Patel
Founder, Consult EFC · BFP ACA
ICAEW Chartered Accountant. Big Four trained at Deloitte. 12+ years across Investment Banking, Big Four audit, and UK SME corporate advisory. Personally leads every engagement from first call to signed report.
Client Testimonials
“We had a deeply deadlocked 50/50 partnership and needed to securely buy the other shareholder out. Our solicitor immediately recommended getting an independent valuation before any negotiations. Consult EFC produced a thorough, forensically well-documented report that both solicitors accepted as a completely fair basis for settlement. It avoided what could have been very expensive and protracted commercial litigation.”
Shareholder Dispute Valuation FAQs
Get the Independent Number You Need
Before Mediation or Court
No obligation. Fixed fees. ICAEW Chartered Accountant. Response within one business day.