So I possibly have the option of buying a Puma 110 in decent nick at relatively cheap money.

So I have 1997 90 TDI possibly going up for sale very shortly its in the middle of a small refurb - currently no carpets as its been fully silent coated inside, other wise everything is good inside and out, just some small bodywork items that need attending too.

This is the original listing https://www.ebay.co.uk/itm/GENUINE-1997-LA...675.l2557, since then Ive removed the old crap rubber, fitted silent coat all around got an Exmoor Premium Trim carpet in the box in the garage, fitted a cubby, fitted an alarm and central locking, swapped a few bulbs for LEDs inside and out, fixed all the door cards and resprayed black, replaced small items like window channels, new bolts/screws/door strikers, interior and exterior badges, added window deflectors, resprayed the snorkel, new indicators, new windscreen washer, new pedal set. As you can see from the original advert its had;

1997 Defender 90 300 TDI County
166k on the clock
MOT Jan 2022 - only done 3K since last MOT/Service
In great condition still in original colour (be wary of the resprayed ones)
Chassis in VGC - Was undersealed about 3 years ago.
Bulkhead in VGC slight corrosion near vent
Doors in VGC - new bumper and rear cross member put in.
BF Goodrich tyres x 5
Updated Grill and Light Covers - Bearmach
Dog Guard
Previous Owner Land Rover Specialist
New fuel tank may 2020
LED/Headlight Conversion all round
New Calipers/Pads and Discs Nov 2020
Full service and MOT Jan 2021
New power steering pump and track rods May 2021
New Brake master cylinder July 2021
New Battery/Fuses/Rewire/Loom Jan 2020
LED Lightbar fitted
New Clutch 2018
Working Tow Bar
Side Steps
Steering Guard and Pedal Guard
Snorkel
Smaller Steering Wheel
Pioneer Single Din Fitted IPhone/Spotify connectivity - Amp and Sub fitted.
Sunroof - no leaks!
Raptor Paint on Roof and Wheels.

Have a full folder with the all invoices/reciepts in previous owner spent over £3.5k on all the above bits in the last 18 months.

So price wise what are we thinking, looking on AT/ebay Ive seen prices from £11.5k to £14k! Of something of similar age/condition etc.

Also Im hoping to sell it through the forum as Ive sold my previous 4 cars through the relevant forums (350Z/BMW/A5/BOXSTER)..

Any advice/help would be greatly appreciated.

If it were me I'd stick with the TDI. They're going to be worth a lot more than the Puma ones in the future plus ease of maintenance would be a big thing.

Would a Puma be an upgrade?

A good one can make a better daily driver, but watch the tax.
Many cities are bringing in clean air zones, the Manchester one includes all "commercial" vehicles (any Puma after 2010 or any commercial version made before that will pay £9 per day)
The only exception is the 2007-2010 Station Wagon, but that's subject to £600 annual road tax so you can't win.

Some TD5's are currently exempt here in Manchester (Station Wagons registered before March 2006) but in cities like Edinburgh and London all Defenders will pay a penalty.

This is going to spread countrywide and will hit values, l've already seen several come up for sale round here, and not at the silly season prices either.