Employee Share Schemes

Corporate Valuation

The fiscal valuation of a company's share is an intrinsic element in the granting of an option or the award of shares under an employee share incentive plan.

Shares valuation for the purposes of share incentive plans serves the following important functions:

  • It determines the market value of a company's share;
  • It is an important factor in the determination of the exercise price of options and awards: and
  • It is a reference point for tax planning due to the attendant fiscal and legal consequences of employee shareholding.

For a listed company the market value of its share will be determined by reference to the price of a share on the relevant stock market. For all other companies the market value of a share for tax purposes will be determined by reference to the relevant tax legislation and agreed with the Shares Valuation Division of the H M Revenue & Customs. The process of securing the H M Revenue & Customss agreement requires specialist knowledge and experience.

ESS provides this expertise for the benefit of your company. Our Shares Valuation specialist is a former senior member of the Shares Valuation Division of the H M Revenue & Customs with over 20 years experience in fiscal valuation of company shares.

For further information please complete the enquiries form.

ESS Consultants is a trading name of Elman Wall Limited, company number 3261197, registered in England and Wales. Elman Wall Limited is registered to carry on audit work and regulated for a range of investment activities by the Institute of Chartered Accountants in England and Wales.