There is some debate with Revenue and Customs about the correct amount of stamp duty land tax (SDLT) that should be paid when property businesses such as pubs, hotels, nursing and residential homes, ...

When you feel good about something, you’re usually willing to pay more for it. It’s the same concept when a company considers acquiring another. As a result, acquiring companies are often willing to ...

With financial conditions tightening and a tidal wave of baby boomers reaching retirement age, many of your clients may be thinking about selling their businesses. As I discussed last month, when ...

Accountants have been wringing their hands for decades over how to treat a business’s goodwill—the value of customer loyalty, human capital, and synergies—when a company changes hands. Should it be ...

Professors Darrol Stanley and Michael Kinsman, authors of the October 2025 study “Excessive Valuation of Goodwill and Other Intangible Assets,“ set out to answer an interesting question: Do companies ...

Divorce is a complex process and for dental practice owners, it can become even more challenging when it comes to the division of assets, particularly the valuation of the practice. One of the key ...

While all buyers look for a degree of figurative goodwill from advisory practice sellers, some financial advisors could reap tax savings by offering up that literal type of asset in the deal. Sales of ...