Time for tax planning with your team

By Sarah Tyson, Head of Valuations

With the hugely disappointing news that the UK government will not review or reconsider the proposals to alter Inheritance tax (IHT) reliefs and limit full relief to £1m from April 2026, the need for financial review of estate and arm assets is brought into sharper focus.

All farmers and landowners, whether owner occupier, landlord or tenant, should ensure they have a good handle on their current ownership structures and asset values and, if a workable plan is not already in place, should engage with their professional advisers sooner rather than later. The team of land agent/valuer, accountant and lawyer can work with you to try and make sure the transfers to the next generation are based on agreed plans – not just create a huge tax burden

Sarah Tyson, Partner and Head of Valuations at Bell Ingram in Perth, said: “Often the first step is getting values updated – not just of land, buildings, houses and cottages, but also livestock and machinery, income streams from rentals (wind or hydroelectric turbines for example) and property held in pensions such as SIPPs, since all these will now be caught in the IHT calculations. This total then provides a sound base to actively consider how you would like the transfers to work , and, just as importantly , enable likely tax implications to be assessed.

“Factoring in the family dynamics is a key part of this exercise for all concerned , but the difficult conversations are always better started today than left to tomorrow and engaging trusted professionals can provide independent voices at the farmhouse table.”

Contact Sarah Tyson on 01738 621 121 or email sarah.tyson@bellingram.co.uk to discuss how we can help with your tax planning.

Discover Tranquillity on Loch Spelve – Isle of Mull

Nestled on the serene shores of Croggan on Loch Spelve on the Isle of Mull, An Clachan and Cruachan offer a rare opportunity to embrace the beauty and stillness of Scotland’s west coast. Currently for sale with Bell Ingram Oban, these two charming properties are perfect for those seeking a peaceful holiday retreat or a permanent lifestyle change immersed in nature.

An Clachan is a traditional four-bedroom stone-built home, tastefully modernised while retaining its rustic charm. With sweeping views across the loch, it offers a warm and inviting interior, ideal for cosy evenings by the fire or hosting guests in a setting that feels worlds away from the bustle of city life. Mature gardens and nearby woodland walks make it a haven for outdoor enthusiasts, while nature lovers will marvel at regular sightings of otters, eagles and other wildlife.

Just a short distance away, Cruachan perfectly complements its neighbour, a detached four-bedroom property with studio, set beautifully within the surrounding landscape. Its rural position provides panoramic views of the water and hills beyond, with front-facing windows perfectly framing the coastal views.

Across the loch, a upcoming listing – Feolinmor, offers buyers an opportunity to acquire a charming three-bedroom cottage sitting within expansive grounds, the perfect project property for someone looking to create their island hideaway. Further details and timeframes for the property release are available from the sole listing agent – Bell Ingram.

Whether used as a permanent residence, holiday home, or income-generating rental, An Clachan and Cruachan each represent a versatile and attractive proposition.

Loch Spelve itself is a hidden gem, a picturesque, sheltered sea loch, much-loved by those wanting to spend time on, and in, the water. Croggan is often less travelled than other parts of Mull, yet rich in natural beauty and local heritage.

With Bell Ingram’s expertise in rural property, both homes are presented with care and insight, offering buyers not just a house, but a lifestyle opportunity,

For more information on each of these coastal properties, please contact Bell Ingram Oban on 01631 566122.

Carer or Career? – The support is there for both at Bell Ingram

By Senior Associate, Andrew Fuller

I don’t think anyone ever truly plans to become an unpaid carer. It’s not something you anticipate or prepare for – it’s something that happens quietly, gradually, and out of necessity. For my wife and me, it began when we moved back into our family home on the Isle of Mull. Initially, it was just to lend a helping hand to my parents. But over time, that helping hand evolved into what is now, a significant caring role.

My mother has sadly passed away, and now we are the primary live-in carers for my father, who lives with multiple medical conditions, including Parkinson’s disease. Parkinson’s is a cruel, progressive illness that slowly robs a person of their mobility, independence, and, at times, their dignity. My father requires assistance from the moment he wakes until the moment we help him into bed at night. Each week brings new challenges—some expected, many not—and the emotional effect of watching a loved one decline is something that’s hard to put into words.

The responsibilities have grown steadily over the years. What initially began as occasional support has evolved into live-in care, involving complex hygiene routines, hospital visits, medication management, and navigating the logistics of living in a remote island cottage with limited accessibility. There are moments of joy, of course – we’ve learned to laugh about things, and I’ve loved having time to learn more about dad’s work life, but there’s also exhaustion, constant worry, and the quiet grief of watching someone you love struggle.

Throughout this journey, my employer – Bell Ingram, has been extremely supportive. They’ve not only acknowledged the unique pressures faced by carers within the company but have actively taken steps to help. One of the initiatives has been an internal Carer Support Group which, I’ll admit, I was hesitant to join at first. Opening up to colleagues about the emotional weight of caring felt daunting. For me, being at work often feels like the calm in my life—a place of structure and predictability.

But joining the group was transformative. I found myself surrounded by colleagues who understood and who were facing similar struggles. For me, it was eye-opening to learn that caring roles span generations, with some of my colleagues supporting elderly parents, and others caring for young children with complex needs. The group, initiated and supported by our HR Manager, Kirsty Watson,  instantly became a place of shared understanding, where we can speak freely and support one another without judgment. We also find it useful to share contact details for external support, useful technology and also some of the tips that we’ve picked up during our caring responsibilities. 

Bell Ingram has also introduced additional leave for carers, which has been invaluable. Hospital appointments, especially for me here on Mull, are logistically challenging. They involve coordinating wheelchair accessible transport, preparing my father to venture outdoors, and being present, (at his request), during his consultations to ensure we understand any changes in treatment or medication. Having the flexibility to take time off for these essential tasks has made a world of difference—not just practically, but emotionally.

I’m fortunate that my role also allows for some flexibility in scheduling. I often make up time during evenings or weekends, which often aligns well with clients who have weekday commitments. This adaptability has enabled me to maintain my professional responsibilities while continuing to provide the care my father needs.

For anyone new joining Bell Ingram who may also be juggling caring responsibilities, I want to offer reassurance: you are not alone, and you are not invisible. The company has created a culture where carers are seen, supported, and valued. From flexible working arrangements to dedicated support groups and additional leave, the infrastructure is there to help you succeed both professionally and personally. It’s a rare and deeply appreciated support network— and one that continues to make a real difference to me.

For more information on what it’s like to work at Bell Ingram click here.

Kickstart Your Career in Surveying

If you’re finishing school or college and wondering what to do next – especially if university doesn’t feel like the right fit – our Surveying Apprenticeship at Bell Ingram’s Northwich office could be the perfect opportunity to launch a fulfilling career.

Just ask one of our recently qualified Chartered Surveyors, Will Griffiths, who started their journey with Bell Ingram as an apprentice back in 2018. After deciding university wasn’t the path for them, they joined us straight from college, gaining valuable hands-on experience while working towards their degree.

How did you get into Surveying?

After finishing college, I knew university wasn’t the route I wanted to take. That being said, I wasn’t exactly sure what I wanted to do instead. In the meantime, I worked as a labourer, which gave me some practical experience and a chance to consider my options.

In October 2018, I joined Bell Ingram as an apprentice surveyor, which marked the start of my journey to becoming a Chartered Surveyor.

I actually missed the deadline for the degree-apprenticeship that year, so I didn’t start the academic side of training until October 2019. As it turned out, that extra year was really valuable. It gave me time to gain hands-on experience, get a proper feel for the job, and make sure this was the career I wanted to pursue.

How did you manage the balance between work and study while completing your degree?

Balancing work and study during my degree was definitely a challenge at times, but the structure of the programme made it manageable. I had one dedicated day each week for university study, which gave me the time and space to focus on assignments and lectures without the pressure of day-to-day work responsibilities.

What really made a difference was the support I received from my colleagues and mentors. They understood the demands of the apprenticeship and were always willing to offer guidance, share knowledge, or give me the flexibility I needed around key deadlines. That kind of support made it much easier to stay on track and build confidence both academically and professionally.

Can you tell us about your professional development—when you graduated and how you became chartered?

I was awarded my degree in September 2023. From there, I continued working toward chartered status through the RICS Assessment of Professional Competence (APC). For those who are not aware, the APC is a structured process that assesses a candidate’s skills, knowledge, and professional experience against the standards set by the RICS. It involves completing a portfolio of evidence, including a summary of experience, case study, and record of CPD, followed by a final assessment interview with a panel of chartered surveyors.

I passed the APC in May 2025, which meant I not only achieved chartered status but also officially completed my apprenticeship. It was a significant achievement that reflected the skills and experience I had developed throughout my apprenticeship and early career.

How did your university course help prepare you for the APC process?

My university course played a key role in preparing me for the APC process. The structure of the degree programme was closely aligned with the RICS competencies, so many of the modules I studied directly supported the knowledge and skills required for the APC. This gave me a strong foundation to build on when compiling my portfolio and case study.

Beyond the academic content, the course helped me develop important professional skills, particularly the ability to effectively balance multiple responsibilities. Managing work, study, and APC preparation required strong organisation and focus, which were crucial throughout the process.

Most importantly, the combination of hands-on experience and academic learning helped build my confidence and deepen my understanding of the profession. By the time I came to sit the final assessment, I felt well prepared and able to demonstrate both my technical and practical experience.

What are some of the main projects you’re currently working on?

I’m currently involved in various projects for various utility clients, primarily water and electricity schemes. I am also undertaking valuation work for a variety of purposes.

These projects vary in scope but generally involve either the installation of new infrastructure or improvement works to existing assets. The main focus is to ensure that they are fit for the future, whether that means enhancing their resilience to meet increasing demand or contributing to improvements in water quality. It’s rewarding to be part of projects that not only support essential services but also have a long-term impact on environmental and operational sustainability.

What do you enjoy most about working at Bell Ingram?

What I enjoy most about working at Bell Ingram is the variety of work I get to be involved with. No two days are the same, and the range of projects keeps the role interesting and continually challenging.

Just as important are the people I work with. The support and collaboration from my colleagues have played a big part in my development, both professionally and personally. It’s a great team environment where everyone is approachable, knowledgeable, and willing to help – something that really makes a difference day to day.

Find out more about Early Careers at Bell Ingram here.