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ANCILLARY RELIEF/PROPERTY: Irvine v Irvine [2006] EWHC 583 (Ch)
Date:31 MAR 2006

(Chancery Division; Blackburne J; 23 March 2006)

A minority shareholding in a company, even one where the extent of the minority was slight (one share in the instant case) was to be valued for what it was, a minority shareholding. Short of a quasi-partnership or some other exceptional circumstance, a minority discounted rate had to be applied when valuing the shares for a buy-out ordered by the court under s 459 of the Companies Act 1985.