BRUCE SUTHERLAND INC.

Bruce Sutherland & Co has since 1967 provided an independent specialist service in share and business valuations for tax and other purposes. The practice was founded in 1967 to provide specialist advice on share and business valuations. They advise or act for solicitors, accountants, merchant banks or other professional advisers and for companies and their shareholders. The range of services includes the preparation of independent valuation reports, the conduct of or assistance in negotiations with HM Revenue & Customs or other parties, informal advice on particular valuation problems and acting as expert witnesses in litigation in tax, company law, commercial and matrimonial cases. They value shares of companies engaged in every kind of business and of all sizes from the largest independent companies and subsidiaries of multi-national groups to small companies.