Valuer A (hearing) 
The complainants advised that Valuer A was engaged by the purchaser and provided a valuation dated 15 June 2006. The valuation made a number of criticisms of the complainants. In particular, it stated several times that the farm had been grossly mismanaged and that the complainants had attempted to mislead prospective purchasers. Their conclusion was that the farm had been set up to achieve a high sale price rather than to be run efficiently as a viable business.