Valuations for tax planning.

What a Valuion report is and isn't, for tax purposes

Tax authorities are generally clear about who can deliver formal valuations for tax submissions. It’s typically a regulated qualified valuer: a Chartered Business Valuator (Canada), Certified Valuation Analyst (US), Accredited in Business Valuation (AICPA, US), Registered Business Valuer (Australia), or equivalent in each jurisdiction.

A Valuion report is a methodology-grounded indicative valuation that:

• Supports early tax-planning conversations with your accountant or tax advisor
• Lets you model the tax impact of different transfer structures
• Gives you a realistic reference point before engaging a qualified valuer
• Reduces the qualified-valuer’s scope (they validate your methodology rather than starting from scratch)

A Valuion report is not:

• A signed valuation suitable for submission to a tax authority
• A substitute for a qualified valuer in jurisdictions that require one
• Acceptable as standalone documentation in a tax dispute or audit

Jurisdiction-specific requirements

United Kingdom (HMRC): For Capital Gains Tax on share disposals below the reporting threshold, a Valuion report may be acceptable supporting documentation for the self-assessment. For EMI option valuations (working within Company Share Valuation procedures) HMRC will want a qualified valuer or may accept a self-valuation supported by clear methodology. For Business Asset Disposal Relief claims, the valuation is typically accepted on market-price terms so our report is helpful preparatory evidence.

Ireland (Revenue): Capital Acquisitions Tax on family-business transfers requires a market-value assessment. Business Property Relief reduces CAT by 90% on qualifying businesses but requires a defensible valuation. For submissions, a qualified valuer is typically engaged; our report supports the initial tax-planning decisions and may be sufficient for small informal transfers.

United States (IRS): Section 2701–2704 rules on family transfers, Section 1202 QSBS exclusion, and estate tax filings typically require a formal qualified appraisal by a Certified Valuation Analyst or ASA. Our report supports preliminary planning; the formal submission needs the qualified valuer.

Canada (CRA): Estate freeze transactions, family transfers under subsection 85(1), and qualified small business corporation (QSBC) share designations for the capital gains exemption require a CBV or equivalent for formal filings. Our report is useful preparatory work.

Australia (ATO): Small Business CGT Concessions require a defensible market valuation. For submissions above the safe harbour thresholds, a Registered Business Valuer is typically engaged.

New Zealand (IRD): No CGT on business sales currently, but share-transfer pricing for related-party transactions may still require a defensible valuation. Our report supports most scenarios.

Where Valuion fits in the tax-planning workflow

The typical sequence looks like this:

1. Run a Valuion Detailed report. Get the methodology-grounded baseline in 15 minutes.
2. Share with your tax advisor or accountant. They use it to model tax impact across different transfer structures (gift vs sale, trust vs direct, spousal transfer vs phased transfer).
3. Make the strategic decision on how you want to structure the transfer, informed by both the valuation and the tax analysis.
4. Engage a qualified valuer for the formal submission if your jurisdiction requires one. Hand them the Valuion report as the starting point; they can validate and adjust rather than building from scratch. This typically cuts their scope and cost materially.
5. File the submission with the qualified-valuer’s signed report, not the Valuion report.

This approach keeps Valuion in its appropriate role (indicative methodology-grounded baseline) while using the qualified valuer where they add real value (regulated sign-off).