Journal of Valuation: Volume 6 Issue 4
Subject:
Table of contents
DAILY ACCRUAL OF RENT AND THE DEFINITION OF CAPITAL VALUE OF AN INVESTMENT
DAVID BORNANDThe 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 time…
133
IRREGULARITIES IN THE CAPITAL TAXATION OF ‘SHORT’ LEASEHOLDS
ALISTAIR MACLEARYCapital 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 (or other…
347
A LENS ON VALUATION
KIM M. LANGFIELD‐SMITH, STUART M. LOCKEThe Brunswik Lens Model is presented as a framework in which to analyse the property appraisal function. Relationships between observable characteristics of real estate…
258