TAX EXPLICIT CALCULATIONS: INDUSTRIAL BUILDING ALLOWANCES FOR THE SMALL INVESTOR
Abstract
Valuers generally shy at specific allowances for taxation in their calculations. There should always be good reasons for making specific allowances (even NIL ones) in as much as the much quoted ‘market’ is made up inevitably of tax payers and tax exempt bodies. There are many situations where the tax payers' bid can be the highest and thus create the ‘market’.
Citation
COLBORNE, A. (1984), "TAX EXPLICIT CALCULATIONS: INDUSTRIAL BUILDING ALLOWANCES FOR THE SMALL INVESTOR", Journal of Valuation, Vol. 2 No. 2, pp. 117-124. https://doi.org/10.1108/eb007949
Publisher
:MCB UP Ltd
Copyright © 1984, MCB UP Limited