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        <news:name>The Business Valuers</news:name>
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      <news:publication_date>2026-10-15T09:00:00+01:00</news:publication_date>
      <news:title>The SME size discount: what small UK businesses sold for in H1 2026</news:title>
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    <loc>https://www.thebusinessvaluers.com/press/commentary/business-relief-cap-share-valuation</loc>
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      <news:publication>
        <news:name>The Business Valuers</news:name>
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      <news:publication_date>2026-10-15T09:00:00+01:00</news:publication_date>
      <news:title>The £2.5m business relief cap, six months on: why your share valuation now decides the inheritance tax bill</news:title>
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    <loc>https://www.thebusinessvaluers.com/press/commentary/culligan-wells-sharing-business-valuation-divorce</loc>
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      <news:publication>
        <news:name>The Business Valuers</news:name>
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      <news:publication_date>2026-10-15T09:00:00+01:00</news:publication_date>
      <news:title>Culligan v Rosemin-Culligan and NI v AD: what two judgments mean for valuing a business on divorce</news:title>
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