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 £8,200,001 and £8,300,000. The property yields a gross annual income in the range £230,001 – £240,000. Due to Covid-19 and the restrictions placed on fishings, the estimated gross annual income in 2020 is no more than £40,000.