Business Valuation Expert Witnesses by Sector
Valuation methodology and comparable multiples differ significantly between sectors. Our experts include sector specialists for UK litigation and family proceedings.
Technology / SaaS
Technology and SaaS businesses present distinct valuation challenges in UK litigation: recurring revenue quality, churn and net revenue retention, customer acquisition costs, and the durability of subscription income all drive whether ARR multiples or DCF is appropriate.
Professional Practices
Professional practices are valued primarily on recurring fee income or patient and client lists, not generic EBITDA multiples. The critical litigation issue is personal versus transferable goodwill - value attributable to an individual partner may not survive a sale and may be excluded in divorce or dissolution.
Retail / Hospitality
Retail and hospitality businesses are site-specific: location, lease terms, and local competition drive value as much as headline EBITDA. IFRS 16 right-of-use assets and lease liabilities require experts to address whether EBITDA or EBITDAR is the appropriate earnings measure.
Property Companies
Property investment companies and SPVs are typically valued on a Net Asset Value basis: underlying properties are valued by RICS-qualified surveyors, with net equity after debt and latent tax liabilities representing business value.
Manufacturing / Distribution
Manufacturing and distribution businesses often require a hybrid approach: maintainable earnings multiples combined with net asset value where plant, machinery, and inventory are material. Working capital normalisation and maintenance versus growth capex are frequent areas of expert disagreement.
Financial Services
Wealth management, IFA, and insurance brokerage businesses are valued on recurring assets under management, trail commission, or renewal income - typically as a percentage of AUM or a multiple of recurring revenue. Client retention, adviser age profile, and FCA change-of-control constraints materially affect value.
Healthcare / Dental
Dental practices are valued by reference to annual fee income (NHS UDA plus private fees) with multiples reflecting NHS/private mix, lease terms, and competition. GP surgeries involve GMS/PMS contract analysis and NHS England approval risk for contract transfer.
Creative / Media
Creative and media businesses depend on copyright, catalogue ownership, and talent relationships. Music catalogues and streaming revenue are valued using relief from royalty methods and comparable catalogue transactions, with careful analysis of copyright duration and revenue decay curves.
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