HomeNeutral EvaluationUse casesTransactions & investment
TN/USE/06
Edition 2027 · effective 1 January 2027
Transactions & investment · A valuation people dispute
Two sides, two valuations, one asset.
When buy-outs, exits, divorces or estates turn on a number, an independent evaluation of value replaces two adversarial valuations with one reasoned range.
§ 01The evaluation question
What the evaluator is asked.
“What is a fair value range for this asset or interest, on agreed assumptions?”
(The question)
Commissioned by. Shareholders, co-owners, executors
When. Before a buy-out, exit or division
Usual protocol. B · Single-commissioner decision review
§ 02Specialist mandate required
A general neutral credential is not enough here.
Why
Regulated or specialist ground
In some jurisdictions a value opinion is regulated professional work, and a disclaimer cannot change that. Where the law or the transaction requires a regulated valuation, a licensed valuer is appointed or the evaluation is limited to testing the assumptions of an existing valuation.
What the scope review checks
- The specialist qualification or licence the question requires
- Whether a statutory or regulated process must be used instead
- Who must be heard, and their procedural rights
- What the evaluation will expressly not cover
§ 03What is examined
The evidence, and the output.
The evidence
Material reviewed, and what was not available, is always stated.
- Valuation basis and standard of value
- Each side’s assumptions
- Comparable evidence
- Sensitivity of the range
A reasoned value range and the assumptions that move it
A reasoned view. The decision stays with you.
- It will not: a statutory valuation that the law reserves to a registered valuer
§ 04Depth and time
Usually: Clarity DeepView™.
A full twelve-part INE™ report. Typical time: Two to four weeks.
§ 05Your version
Every case is different. Frame yours.
§ 06Related