If a marriage ends and a financial settlement needs to be reached within divorce proceedings, both spouses need to provide details of their assets. Values will then need to be ascribed to those assets. It is straight forward to value an asset if it is cash in a bank account. It can be less straight forward if the asset is property, shares in a private limited company or a stock market investment. How are these dealt with? Fiona Wood, partner with McAlister Family Law, looks at the issues involved.
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