When a business is being valued in a family law dispute, one question often causes confusion and disagreement: Why does a smaller business sometimes end up with a lower value than expected? For many clients, this feels unfair. You may have spent years building your business, only to see it discounted because of its size. What sits behind this outcome is something called a size premium , a concept that plays a critical role in business valuations but is rarely explained clearl

When you are involved in a family law dispute, financial decisions are rarely straightforward. One party may present numbers that seem convincing, while the other strongly disagrees. This is where independent expert reports become critical. These reports can heavily influence negotiations, settlements, and even court outcomes. Yet many people do not fully understand what they are, or why they matter so much. What Is an Independent Expert’s Report? An independent expert’s repo

When you are involved in a family law dispute, especially one involving businesses, trusts, or complex financial structures, expert evidence often plays a critical role. Many people assume that an expert is simply “on their side.” In reality, that is not how the legal system works. In New South Wales, the Uniform Civil Procedure Rules 2005 (UCPR)  set strict standards for how expert witnesses must behave. These rules directly affect how forensic accountants prepare reports, g

When one company acquires another, the price paid often exceeds the value of the target company’s identifiable assets. This difference frequently surprises people who assume that a business is simply worth the value of its equipment, inventory, and property. In reality, a large portion of the value in many modern businesses comes from less visible sources such as reputation, market position, customer loyalty, or technology. These elements are captured through two important ac

When one business acquires another, the value of the deal is rarely limited to physical assets such as equipment, inventory, or property. Much of the real value often lies in intangible assets. These are non-physical assets that contribute to the business’s ability to generate future income. In family law disputes, business sales, and corporate acquisitions, identifying these intangible assets can have a significant impact on the value of the business being assessed. Failing