Valuation of Varying Profit Rents – Part 2

Abstract

Concludes an earlier paper by analysing the problems of negative contributions to the sinking fund. Notes that the use of traditional dual rate valuations results in a mathematical error within the valuation and an under‐valuation of the interest. Concludes that should the Chancellor of the Exchequer decide to allow exemptions from tax of sinking fund contributions and income within sinking funds the logic of dual rate valuation would be removed.

Citation

Harker, N.J., Nanthakumaran, N. and Rogers, S. (1991), "Valuation of Varying Profit Rents – Part 2", Journal of Property Valuation and Investment, Vol. 9 No. 2, pp. 137-144. https://doi.org/10.1108/14635789110030868