There seems to be a focus on property valuations for tax and loan purposes.
"Has Trump inflated the value of his Scottish golf resorts? President told British authorities they are $65 million in the red but in US said they're worth at least $100 million
Tax documents filed in the UK contradict Trump's declarations to US officials President's Scottish golf courses are in $64.8 million debt, according to UK files But in papers submitted in the US Trump stated both were worth over $50m Turnberry in Ayrshire and Trump International in Aberdeenshire made losses"
