Come on, Andy!

My client owns a 2006/10 Wimbledon centre court debenture that was purchased in 2004 for £23 150 and entitles the holder to 13 tickets each year.

My understanding is that the matches are held over a 13-day period so this translates to one game per day over the tournament. Last year he sold about half of his tickets.

The individual value of each ticket could be calculated as £356 (i.e. £23 150/
(13 x 5 years)) or should I deduct the repayable £2 000 loan element of the debenture?

Are tickets for the finals and semi-finals valued at more than those for early matches or does it depend on who is playing and the excitement of the games?

My client also received some compensation payments when games were abandoned or cancelled due to bad weather. How are these payments treated?

I am uncertain whether the amounts received by my...