David Bowes has been with Bruce Sutherland & Co since 2009. He specialises in the valuation of companies, shares, businesses and intangible assets for most purposes, including taxation. A Fellow of the CIOT and the RICS, he is the author of many valuation articles and Tolley’s Practical Share and Business Valuation. Email: david.bowes@bruce-sutherland.com; tel: 01608 651091.
