It is for the company - through its agents - to suggest the
price proposed. Sometimes companies prefer that the price reflects
a pro rata part of the company value without any discount for
minority status. If you are satisfied that the price
exceeds the market value then you can simply
accept the suggested price on a without prejudice basis.
However, you should make it clear that you consider that the
price proposed exceeds market value. You should add that a price
that exceeds market value cannot be replied upon for other fiscal
valuations, including those required for determining deductions for
Corporation Tax purposes. See Chapter 109 of this manual at
SVM109070.
| Additional Guidance: SVM150000 |
