content: I own a 50% share of a rod and line salmon fishing in Moray, operated by Delfur Fishings, which has a total market value of between £7,600,001 and £7,700,000. The property yields a gross annual income in the range £230,001 – £240,000. [Amended interest 22 November 2022, Amended interest 30 March 2023, Amended interest 16 November 2023]
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