Stamp Duty Land Tax in 2026: The Current Rates, the 5% Surcharge and Where Valuation Comes In
The temporary thresholds ended in April 2025 and the additional dwellings surcharge is now 5%. The current SDLT rates, with worked examples.
Probate Valuation Case Study: Why an Unmodernised New Malden House Was Worth £75,000 Less Than the Agent Said
This case study is based on a real instruction. Names, addresses and identifying details have been changed, and figures rounded, to protect client confidentiality. The instruction We were instructed by the executor of an estate to prepare a Red Book Market Valuation of a three-bedroom 1930s semi-detached house in New Malden for probate and inheritance […]
Retrospective Valuation for CGT: Valuing a Wimbledon Flat at 5 April 2015 — Eleven Years After the Event
How we valued a Wimbledon flat above a shop at 5 April 2015 for capital gains tax, using period comparables, £/sq ft analysis and index cross-checks.
Transfer of Equity Valuation: Gifting Half a Rental Flat to a Child, and Why the “50% Share” Is Not Half the Value
A parent gifting half a rental flat needed a market value, not a guess. How we valued the undivided share, and the discount HMRC will and won’t accept.
Valuation for Company Accounts: Revaluing Two Mixed-Use Investments Held in an SPV Under FRS 102
How we valued two mixed-use investments held in an SPV for FRS 102 fair value reporting, and why the yield evidence mattered more than the rent roll.
Post Brexit: The possibility for a new, controversial clause on property valuations.
The Royal Institution of Chartered Surveyors has put forward a Brexit clause for members to use in their valuation reports that gives leeway when gauging house prices. The organisation has suggested surveyors should reflect uncertainty in the housing market following the Brexit vote and has provided suggested wording to be used in valuation reports. In […]
