Author Archives: Davidson & Robertson

IHT and the growing importance of appraisals and Red Book Valuations

Proposed changes to inheritance tax legislation mean that HMRC will be scrutinising asset valuations more closely. It is now more important than ever to understand the true value of your assets so you can plan effectively for the future. A good first step is to commission an appraisal valuation, to give an indicative value of […]

Market Overview: Buying and selling in 2025 & 2026

Looking back to early 2025, the anticipated release of properties in early spring did not materialise – in part, due to the ongoing tax debate. Nevertheless, at D&R, tender appraisals and pre-purchase work continued to grow across most property types.   High quality farms and excellent quality assets have seen strong demand, with buyers influenced primarily […]

Down the line – addressing infrastructure issues in the North East

Down the line – addressing infrastructure issues in the North East, Ally Allan

A farming online webinar focused on infrastructure issues saw over 80 participants eager to learn how they could protect their land and business interests when electrical infrastructure projects cross their property. The event, hosted by NFU Scotland, responded to concerns raised by members who recently received a ‘21 day notice of intention’ from SSEN for […]