Editorial writing from the practice on Red Book methodology, the tax process, and the way commercial property is actually valued in 2026.
Most probate valuations pass through HMRC without incident. Some don’t. What a DV referral actually looks like, and what makes a valuation defensible from the outset.
Read the pieceWhen estate property sells below its date-of-death value, the inheritance tax on the difference can often be recovered. How loss on sale of land relief works, and the traps that quietly cancel it.
For capital gains tax the relevant value often sits years in the past. How a defensible figure is reconstructed as at 1982, April 2015, or the day a property changed hands.
Most rent reviews settle. The ones that don’t are decided by an arbitrator or an independent expert, and which one you get shapes the case.
An upward-only clause stops the rent falling, but it does not force it up. What that means for landlords and tenants, and where the figure is really decided.
A SIPP or SSAS can own the commercial property your business trades from. Done properly it is one of the most efficient structures in UK tax.
Most probate valuations pass through HMRC without incident. Some don’t. What a DV referral actually looks like.
One percentage point on a yield is the difference between two valuations. In a moving market, the evidence behind the figure matters.
There is a version of valuation that never requires anyone to leave their desk. This is not the one we practise, and this is why.
We only publish when there’s something worth saying. Every piece is written by a director of the practice, drawn from real instructions, and meant to be genuinely useful rather than to fill a page.
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