Bases and Methods of Valuation for Plant & Machinery

The basis of valuation for a machinery valuation could be Market Value, Equitable Value or Fair Value. Each of these three bases has its own definition.  The basis of valuation is determined by the purpose of valuation, for example if the purpose of the exercise is to ascertain an expected selling / asking price on […]

Posted on 2nd August 2017 by Amy

The Ultimate BARNacle FIND

What’s hidden away in our attics and garages? Might there be, amongst the dust, the cobwebs, the children’s old maths textbooks, an old family heirloom, an original Monet, a diamond ring? Items of immense interest or * [avert eyes sentimentalists] * great value? And just think what could be hidden away in a great big […]

Posted on 15th June 2017 by Amy

Taxation on the rateable value of some plant and machinery

Despite the rates overhaul that came in to effect on 1 April 2017, and pleas from business groups such as the Engineering Employers Federation (“EEF”) for an end to plant & machinery rateable value assessments, certain plant and machinery remains rateable. There are therefore two issues to worry about.  Firstly, are we being taxed on […]

Posted on 15th May 2017 by Amy

The right time of year to be at Denmans Garden – until the regulars arrived for their afternoon tea!

Our client was delighted with the much better than expected realisation of Denmans Garden in April – and there could have been no better time than spring in England to be offering quality garden paraphernalia for sale by online auction. In addition to the statues, garden furniture, ornaments, plants, the contents of the shop and […]

Posted on 10th May 2017 by Amy

SESCA Insolvency Conference 2017

This year’s SESCA annual insolvency conference is taking place at the University of Sussex, Brighton 29-30 June 2017 and as usual Marriott & Co. will be attending and sponsoring the event. We are looking forward to meeting with our fellow attendees, and discussing the latest topical insolvency issues with faces old and new. As in […]

Posted on by Amy

All lots exceed reserve in online auction of Dubois Naval Architects

Marriott & Co. secured an excellent result in the recent online auction of the assets of leading design firm Dubois Naval Architects Ltd (In Liquidation). Assets of Dubois Naval Architects sold at auction

Posted on 14th March 2017 by Amy

Why Insurance Valuations Matter to Your Business

How much would it cost to reinstate your business in the event of a loss? It is both surprising and alarming how many business owners cannot answer this question with confidence. Have you considered the indemnity period you will require, the effect Brexit and the fall of the pound will have on importing your replacement […]

Posted on 17th February 2017 by Amy

Is Valuation an Art or a Science?

This is an age old question pondered by valuation experts many times over. I believe that most valuers tend to err on the side of valuation being an art rather than a science, mainly on the basis that it requires judgment and is a statement of opinion not fact. However, I believe it is reasonable […]

Posted on 19th September 2016 by Amy

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To keep up to date with the activities and online auction sales happening at Marriott & Co. please join us on Facebook

Posted on 28th July 2016 by Amy


The SESCA annual residential insolvency conference is just around the corner, on Thursday 30 June and Friday 1 July at the Surrey University, Guildford, have you booked your place? There are a range of speakers throughout the seminar covering topical subjects.  Marriott & Co. will be attending and also hosting pre-dinner drinks in the bar on […]

Posted on 20th June 2016 by Amy