Luke Summerscale

Luke works with a broad client base including corporates, estates, individuals, FTSE 100 companies, wealth management firms and government departments. He helps clients navigate complex valuation challenges, from determining reasonable discounted cashflow assumptions to analysing the upfront and future tax costs of share issuances, ensuring valuation needs are balanced with robust principles.

His work covers share issuances (both EMI and Growth Shares), Purchase Price Allocations, audit review work and the valuation of royalties and estates. Luke has specialist expertise in Black-Scholes, Monte-Carlo and Barrier Option modelling for EMI schemes and Growth Shares, as well as applying the MEEM approach in PPAs. He is ACA qualified, a BVIUK accredited member, and collaborates closely with Buzzacott’s audit and tax teams to deliver integrated client support.