Yes, I'll leave it to him. It's a terrible shame really, considering the value would have been nowhere near the agreed sale price a few years ago, but sure there you go. Thanks a million for the help.
The only relevant valuation date is 2013, you can still use that amount now irrespective of how much the market value has risen in the mean time.
No you can't.
If the sale price is greater than the 2013 valuation over certain thresholds you have to re-value upwards and pay back for every year.
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