Judgment: The parties had lived together with their three children and were equal shareholders in a motor vehicle repair and servicing company. After they broke up, the male partner had transferred the business of the company to a new limited company, without the agreement of the female partner. He was subsequently ordered to purchase her shareholding because of unfair prejudice. The court was petitioned to take a summary approach as to valuation, as far as could be reasonably achieved. Difficulties included the lack of up-to-date financial information, the upcoming expiry of a lease and the effects of the coronavirus. ICC Judge Jones decided that a valuation of £45,500 would be a fair sum, being £26,000 for anticipated dividends and £19,500 for a multiplier. Although this was part of the process of splitting assets to establish a future for the parties and their children, the petitioner could only receive what the respondent was able to pay, and thus it was important for the parties to communicate, to try to resolve how the valuation could best be paid.