FamilyCourtAccountant

Business Valuation (FPR Part 25) - Family Court Accountant UK

Independent matrimonial business valuation using maintainable earnings, DCF, or NAV methods with personal goodwill and liquidity analysis.

When a spouse owns or controls a trading company, partnership, or professional practice, the business interest is often the largest asset in financial remedy proceedings. A family court accountant applies commercial valuation techniques in a matrimonial context, focusing on what is genuinely available for distribution rather than a theoretical open-market price alone.

Personal goodwill versus business goodwill is typically the most contested issue in owner-managed business divorces. Family court accountants assess maintainable income, liquidity for lump-sum or maintenance orders, and produce FPR Part 25 compliant reports suitable for SJE or party-appointed appointment.

Methodology

StepDetail
Document reviewAudited accounts, management accounts, and shareholding structure
Valuation methodMaintainable earnings, DCF, or net asset value as appropriate
Matrimonial adjustmentsPersonal goodwill exclusion and liquidity assessment
Expert reportFPR Part 25 compliant report with statement of truth

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Frequently asked questions

How is a business valued in divorce proceedings?
Business valuation in divorce follows core commercial methodology, typically maintainable earnings or discounted cash flow, but with matrimonial-specific adjustments: personal goodwill is typically excluded; liquidity is assessed separately; and the court focuses on fair value in the context of the marriage rather than theoretical market value alone.
What is personal goodwill and why does it matter in divorce?
Personal goodwill is the value attributable to the individual owner, their reputation, client relationships, and skills, that would be lost on a sale to a third party. Business goodwill is transferable and has realisable value. In financial remedy, courts typically exclude personal goodwill from the matrimonial pot as it is not a realisable asset available for distribution.
What is FPR Part 25 and how does it apply?
Part 25 of the Family Procedure Rules 2010 governs expert appointment in family proceedings. FPR 25.3 states that the duty of experts is to help the court on matters within their expertise, and this duty overrides any obligation to the instructing party. Expert reports must comply with FPR Part 25 Practice Direction and include a statement of truth.
How long does a business valuation expert report take?
A standard matrimonial business valuation typically takes 3 to 5 months from appointment to final report, including document collection, analysis, draft report, and written questions. Urgent cases may be completed in 4 to 8 weeks depending on complexity and court timetable.

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