Journal of Valuation: Volume 6 Issue 4

Category:

Built Environment

Table of contents

DAILY ACCRUAL OF RENT AND THE DEFINITION OF CAPITAL VALUE OF AN INVESTMENT

DAVID BORNAND

The theory of investment valuation does not address the issue of what should be done about income for part‐years, restricting itself instead to cases where the lengths of…

IRREGULARITIES IN THE CAPITAL TAXATION OF ‘SHORT’ LEASEHOLDS

ALISTAIR MACLEARY

Capital Gains Tax (or an equivalent charge to Corporation Tax) applies to any profit derived from the disposal of any interest in property. Any gain accruing on disposal…

A LENS ON VALUATION

KIM M. LANGFIELD‐SMITH, STUART M. LOCKE

The Brunswik Lens Model is presented as a framework in which to analyse the property appraisal function. Relationships between observable characteristics of real estate…

ISSN:

0263-7480

Online date, start – end:

1983 – 1990

Copyright Holder:

Emerald Publishing Limited