... 2019 11 03 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Taxation Asset valuation Real estate Property valuation Cost segregation Investor returns Real estate generates positive or negative returns for investors through...

... and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Retailing Taxation Business rates The retail sector is currently in a state of transition. Consumers are being lured away from high streets by online shopping (from bricks...

... of the estimated business rates aggregation, leaving LAs with more or less what they would have received under the formula grant system (DCLG, 2012a) [3] . Taxation Leeds Local authorities Business rates Local government finance Rating appeals The UK has one of the most heavily centralised...

...Konstantinos J. Liapis; Dimitrios D. Kantianis; Christos L. Galanos Purpose – The main purpose of this paper is the incorporation of life-cycle costs (LCC) and whole-life costing (WLC) method and the taxation environment into the investment appraisal procedure for commercial real property...

...James Baxter; David Tretton Purpose The paper's purpose is to review the growth of computer supported valuation models and the increased access via information technology to property data in the world of property taxation. The paper aims to stimulate debate on what the short/medium term future may...

... took full benefit of their tax exempt status. Conventional, tax‐adjusted, dual rate valuations were criticized for (Baum and Crosby, 1988 ; Baum and Mackmin, 1981 ; Trott, 1980): Capitalization Profit Rent Taxation Value added tax © MCB UP Limited 1995 Information Papers 4...

... becomes: Equation 6 . Ignoring taxation it can be seen that the present value of the cash flows facing both the lessee and the lessor for the two proposals are the same, that is, both will be indifferent between the two choices. However, introducing taxation into the analysis alters these figures...

...Amy Lee Discusses the role of property taxation in a developed economy. Outlines the variations of method that can be adopted. Illustrates, via a case study of Singapore, particular issues associated with the implementation of property taxation in an environment of rapid urban growth. Property...

... per cent in real terms over the last decade. Concludes that the 1990 revaluation has increased the rates bills on the service sector and is likely to have made the uniform business rate less regressive. © MCB UP Limited 1991 Rates bills Rateable value Taxation Valuation The Uniform...

... against tax, affects the pattern of ownership of these buildings. © MCB UP Limited 1990 Taxation Commercial property Ownership Inflation Capital TAXATION, GROSS FUNDS AND THE OWNERSHIP OF COMMERCIAL PROPERTY Received: 15th May, 1989 ALAN W. EVANS Keywords Taxation short leaseholds...

... Risk Diversification Portfolio planning Taxation DIRECT PROPERTY AND PROPERTY SHARES Received: 29th November, 1989 PIERS VENMORE-ROWLAND Keywords Property shares direct property diversification risk net asset value portfolios tax slippage Summary In this paper, the performance...

... acquisition compensation, and discusses some of the issues and problems arising from the courts′ interpretation of the relevant laws and the legislation governing them. Details development charge valuation. © MCB UP Limited 1990 Property law Valuation Public sector Compensation Taxation...

... Dealfor All. Industrial Location Research Group, Department of Land Economy, University of Cambridge (January 1985) The Effect of Business Rates on the Location of Employment. 341 © MCB UP Limited 1989 Offices Pricing Rates bills Rental value Taxation ...

... on the housing market. Using a case study, examines the feasibility of an alternative local taxation system based on capital values. Community charge Economic theory Housing Rates bills Taxation 'POLL TAXES', PROPERTY TAXES AND THE HOUSING MARKET Received: 1st May, 1989 DR COLIN LIZIERI Keywords...

...Philip Spencer Demonstrates that property development, as with all property transactions, requires a sound understanding of the tax implications and should be viewed in an environment of good tax planning. Considers various headings of taxation for the disposal of development property by both...

... Limited 1989 Banks Loans Property Property development Risk Taxation United Kingdom ARRANGING BANK FINANCE FOR UK PROPERTY DEVELOPMENT Received: 24th January, 1989 J. GEDDES Summary This paper illustrates the sharp increase in bank lending to UK property companies which has occurred over...

...Paul Falvey Examines the Finance Act 1988, which introduced significant reforms to the calculation of capital gains tax (CGT). Briefly outlines the nature of the main changes concerning the taxation of transactions in land and assesses their likely impact on property valuation and valuers. © MCB...

... estate given that the buying advantage of US investors has been reduced. © MCB UP Limited 1989 Foreign investment Investment Property Real estate Tax law Taxation USA THE 1986 TAX REFORM ACT: POTENTIAL EFFECTS ON DOMESTIC AND FOREIGN INVESTORS Received (in amended form): 12th May...

... the gift, and develops a strategy for valuers wishing to maximise their use of the reliefs available. © MCB UP Limited 1988 Inheritance Tax lifetime transfers open market valuations value changes taxation THE EXPERT SERIES VALUATIONS FOR INHERITANCE TAX PART 1 Received: 12th May 1987...