The EWCA's finding agreed with the High Court that the valuation should be assessed as the cash equivalent, and that the sharing should be based on linear extrapolation from the date of incorporation rather than the start of the couple's relationship.
Implications of Martin case on company valuations
Expert comment is appearing on the important matrimonial case of Martin v Martin (2018 EWCA Civ 2866), in which the England Wales Court of Appeal had to value shares in a private company founded by one of the spouses before they cohabited.