This project was fundamentally about preparing a valuation for the business but it also included aspects of mediation. One of the 2 owners worked in the business on a day to day basis and the other didn't and although it made more sense for the working director to buy out the non-working director this was not a 'given'. One of the main areas of disagreement was the value the working owner placed on his input to the business which was unrealistically high, albeit the other owner's estimate of this was too low. We were able to mediate between the 2 on this and other matters and, as a result, arrived at a fair valuation which meant that the final business valuation could then be used as a basis for an agreement between the 2.