Editorial policy and sources
Our guides help owners of UK financial advice practices understand a possible sale. This page explains who is responsible for publication, how we use evidence and how you can question a claim.
Published and last updated Tue 29th Sep 2026.
Who is responsible
Martin Dugan is the named author and editor responsible for Practice Value's publication and updates. He is AA2's founder and managing director, with over 20 years in sales, hospitality and digital marketing; he founded AA2 in 2017.
The article byline identifies editorial responsibility. It does not claim that Martin personally wrote every earlier draft, or that his business background amounts to a financial advice qualification. The guides are general information, not personal financial, tax or legal advice.
How we use sources
Government and regulatory sources support statements about tax and regulatory expectations. Published market reports support market observations. Where a source reports its own transactions, sample or opinion, that remains the source's evidence rather than a claim about every sale.
Articles link to their sources so you can read the context. A reported average is dated and is not an offer for your firm. A worked example illustrates an assumption; it is not a record of a client's sale.
Dates and changes
The publication date records when a guide was first published. The last-updated date records a change to that page; it does not mean every linked source was republished or that all historic figures have become current.
Older source dates remain visible where they explain a market observation or an example. Tax and regulatory positions can change, so check the linked official source and seek advice on your own circumstances before acting.
The calculator and its assumptions
The free IFA valuation calculator gives indicative ranges from your answers and the model's assumptions. The report explains the factors affecting the figures. Our calculator methodology sets out the approach and dated market references.
The estimate is not an offer, a formal valuation or a forecast of what a particular buyer will pay. Payment terms, tax, costs and the agreement you negotiate affect what you ultimately receive.
Commercial interests
Practice Value is operated by AA2 Ltd. The site and calculator are free; a receiving firm may pay us if an introduction leads to business. Our About page explains that interest and who operates the site.
Corrections and questions
If you spot a possible error, email martin@practicevalue.co.uk with the page address, the wording in question and any supporting source. Martin is responsible for reviewing the point and correcting the page where needed.