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 鈥榪uasi-partnership鈥�, 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鈥檚 shareholders鈥� funds without discounting to reflect the difficulty of realising the shareholding.
Updates to this page
Published 27 February 2018