Author: Geoff Parsons
Publisher: CRC Press
ISBN: 113532977X
Category : Law
Languages : en
Pages : 478
Book Description
EG Council Tax Handbook is a timely publication. The text is easy to understand and very comprehensive. This volume helps to define the council tax in various contexts.
Council Tax Handbook
Author: Geoff Parsons
Publisher: CRC Press
ISBN: 113532977X
Category : Law
Languages : en
Pages : 478
Book Description
EG Council Tax Handbook is a timely publication. The text is easy to understand and very comprehensive. This volume helps to define the council tax in various contexts.
Publisher: CRC Press
ISBN: 113532977X
Category : Law
Languages : en
Pages : 478
Book Description
EG Council Tax Handbook is a timely publication. The text is easy to understand and very comprehensive. This volume helps to define the council tax in various contexts.
Rating Law and Valuation
Author: Frances A.S. Plimmer
Publisher: Routledge
ISBN: 1317884833
Category : Law
Languages : en
Pages : 278
Book Description
Following the introduction of the uniform business rate in 1990, local property taxation changed dramatically, whilst retaining many of its historical and familiar characteristics. Rating Law and Valuation details the existing, non-domestic rating system from the principles of rate liability and the definition of hereditament, the rateable value, to the procedure for compiling and altering the rating lists. The book also discusses how the methods of valuation are used by rating valuers to produce rateable values for the more common property types. The text concludes with a similar treatment of Council Tax which is levied on domestic property. Rating Law and Valuation is written primarily for those studying property valuation as part of their course, and is an indispensible reference book for those taking professional courses of The Royal Institution of Chartered Surveyors (RICS), Incorporated Society of Valuers and Auctioneers (ISVA), and Institute of Revenue and Rating Valuation (IRRV). It is also a useful resource for practitioners who are required to deal with rating law and valuation but who do not do so on a regular basis.
Publisher: Routledge
ISBN: 1317884833
Category : Law
Languages : en
Pages : 278
Book Description
Following the introduction of the uniform business rate in 1990, local property taxation changed dramatically, whilst retaining many of its historical and familiar characteristics. Rating Law and Valuation details the existing, non-domestic rating system from the principles of rate liability and the definition of hereditament, the rateable value, to the procedure for compiling and altering the rating lists. The book also discusses how the methods of valuation are used by rating valuers to produce rateable values for the more common property types. The text concludes with a similar treatment of Council Tax which is levied on domestic property. Rating Law and Valuation is written primarily for those studying property valuation as part of their course, and is an indispensible reference book for those taking professional courses of The Royal Institution of Chartered Surveyors (RICS), Incorporated Society of Valuers and Auctioneers (ISVA), and Institute of Revenue and Rating Valuation (IRRV). It is also a useful resource for practitioners who are required to deal with rating law and valuation but who do not do so on a regular basis.
Rating Valuation
Author: Patrick H. Bond
Publisher: Taylor & Francis
ISBN: 1136436227
Category : Business & Economics
Languages : en
Pages : 434
Book Description
Since its publication this book has become the standard for both students studying for their examinations and practitioners needing a comprehensive reference book covering rating law, valuation and, importantly, practice. This third edition brings the reader up to date with the changes for the 2010 Rating Revaluation, developments in case law, the new appeals regulations and current approaches to valuing many classes of hereditament, as well as highlighting the differences between cases in England and Wales. The book is well illustrated with example valuations showing both methods of valuation and the variety of property surveyors come across in practice. The authors have extensive experience in the subject and regularly lecture on rating, valuation and taxation matters.
Publisher: Taylor & Francis
ISBN: 1136436227
Category : Business & Economics
Languages : en
Pages : 434
Book Description
Since its publication this book has become the standard for both students studying for their examinations and practitioners needing a comprehensive reference book covering rating law, valuation and, importantly, practice. This third edition brings the reader up to date with the changes for the 2010 Rating Revaluation, developments in case law, the new appeals regulations and current approaches to valuing many classes of hereditament, as well as highlighting the differences between cases in England and Wales. The book is well illustrated with example valuations showing both methods of valuation and the variety of property surveyors come across in practice. The authors have extensive experience in the subject and regularly lecture on rating, valuation and taxation matters.
Valuation
Author: Richard Hayward
Publisher: Taylor & Francis
ISBN: 1135333696
Category : Law
Languages : en
Pages : 1128
Book Description
The sixth edition of Valuation: Principles into Practice continues to be both a core text for all students undertaking surveying qualifications and a handy reference guide for valuers in practice. The new edition has been thoroughly updated with nine completely re-written chapters. The book provides extensive details of valuation principles and practices in agricultural, commercial, residential, industrial and leisure sectors. The balance of academic and practicing contributors explore the law and regulation within the field of valuation and include chapters on valuations for financial investments, taxation and rating insurance, as well as useful case studies and detailed approaches to valuation procedures for a variety of properties from farms to public houses. With extensive market knowledge and the obvious benefit of his involvement with the five previous editions, Richard Hayward brings the sixth edition well into the twenty-first century. The book continues it’s tried and tested melding of ‘town and gown’, and the twenty six contributors to the twenty three chapters are all leading specialists in their fields.
Publisher: Taylor & Francis
ISBN: 1135333696
Category : Law
Languages : en
Pages : 1128
Book Description
The sixth edition of Valuation: Principles into Practice continues to be both a core text for all students undertaking surveying qualifications and a handy reference guide for valuers in practice. The new edition has been thoroughly updated with nine completely re-written chapters. The book provides extensive details of valuation principles and practices in agricultural, commercial, residential, industrial and leisure sectors. The balance of academic and practicing contributors explore the law and regulation within the field of valuation and include chapters on valuations for financial investments, taxation and rating insurance, as well as useful case studies and detailed approaches to valuation procedures for a variety of properties from farms to public houses. With extensive market knowledge and the obvious benefit of his involvement with the five previous editions, Richard Hayward brings the sixth edition well into the twenty-first century. The book continues it’s tried and tested melding of ‘town and gown’, and the twenty six contributors to the twenty three chapters are all leading specialists in their fields.
Statutory Valuations
Author: Andrew Baum
Publisher: Taylor & Francis
ISBN: 1135331383
Category : Technology & Engineering
Languages : en
Pages : 374
Book Description
The fourth edition of Statutory Valuations has been completely revised and expanded and draws on the expertise of several new authors. The text reflects the effect of the considerable statutory changes over the ten years since the last edition. There are new chapters dealing with taxation (income tax, corporation tax, capital gains tax, inheritance tax, stamp duty land tax and VAT) and with rating and council tax. As in previous editions, there is full coverage of the valuation implications of regulation of the landlord and tenant relationship in commercial property; the impact of both the Rent Acts and leasehold reform on residential property; as well as comprehensive material on the background to, and assessment of, compulsory purchase and planning compensation. This book is designed both for students and practitioners and is a must-buy for anyone seeking a comprehensive analysis of the law relating to valuation as well as practical approaches to dealing with valuation problems. The clear concise narrative provides worked examples of valuations.
Publisher: Taylor & Francis
ISBN: 1135331383
Category : Technology & Engineering
Languages : en
Pages : 374
Book Description
The fourth edition of Statutory Valuations has been completely revised and expanded and draws on the expertise of several new authors. The text reflects the effect of the considerable statutory changes over the ten years since the last edition. There are new chapters dealing with taxation (income tax, corporation tax, capital gains tax, inheritance tax, stamp duty land tax and VAT) and with rating and council tax. As in previous editions, there is full coverage of the valuation implications of regulation of the landlord and tenant relationship in commercial property; the impact of both the Rent Acts and leasehold reform on residential property; as well as comprehensive material on the background to, and assessment of, compulsory purchase and planning compensation. This book is designed both for students and practitioners and is a must-buy for anyone seeking a comprehensive analysis of the law relating to valuation as well as practical approaches to dealing with valuation problems. The clear concise narrative provides worked examples of valuations.
Valuation: Special Properties & Purposes
Author: Phil Askham
Publisher: Taylor & Francis
ISBN: 113532333X
Category : Law
Languages : en
Pages : 184
Book Description
Each topic treated represents an area of specialism in its own right. This book helps fill the gap between the extremes of neglect and detailed consideration in existing texts by providing an authoritative and yet accessible treatment of several complex and technical subjects. Each chapter has been written by an acknowledged expert in the field with extensive practical experience, and where appropriate is supported by comprehensive case studies and worked examples. What this book emphatically will not do, is turn anyone into an expert in the specialist and even arcane worlds of the plant and machinery valuer or the valuation of milk quotas. What it will do, however, is give some indication of the problems and pitfalls associated with these fields.
Publisher: Taylor & Francis
ISBN: 113532333X
Category : Law
Languages : en
Pages : 184
Book Description
Each topic treated represents an area of specialism in its own right. This book helps fill the gap between the extremes of neglect and detailed consideration in existing texts by providing an authoritative and yet accessible treatment of several complex and technical subjects. Each chapter has been written by an acknowledged expert in the field with extensive practical experience, and where appropriate is supported by comprehensive case studies and worked examples. What this book emphatically will not do, is turn anyone into an expert in the specialist and even arcane worlds of the plant and machinery valuer or the valuation of milk quotas. What it will do, however, is give some indication of the problems and pitfalls associated with these fields.
Rating and Council Tax Pocket Book
Author: Matthew Cain Ormondroyd
Publisher: Routledge
ISBN: 1317243358
Category : Business & Economics
Languages : en
Pages : 247
Book Description
The Rating and Council Tax Pocket Book is a concise, practical guide to the legal and practical issues surrounding non-domestic rates and council tax. An essential tool for busy tax collection practitioners in local authorities and private practice, it will also be suitable for a range of non-specialist property professionals who may have to deal with rates and council tax matters as part of their practice. This handy pocket guide is accessible to specialist and non-specialist alike, covering everything from key concepts through to liability, exemptions, procedure and completion notices. The book encompasses both English and Welsh law, and includes all the relevant statutory provisions. With detailed discussion of key cases, this is a book that no one with an interest in rating and council tax should be without.
Publisher: Routledge
ISBN: 1317243358
Category : Business & Economics
Languages : en
Pages : 247
Book Description
The Rating and Council Tax Pocket Book is a concise, practical guide to the legal and practical issues surrounding non-domestic rates and council tax. An essential tool for busy tax collection practitioners in local authorities and private practice, it will also be suitable for a range of non-specialist property professionals who may have to deal with rates and council tax matters as part of their practice. This handy pocket guide is accessible to specialist and non-specialist alike, covering everything from key concepts through to liability, exemptions, procedure and completion notices. The book encompasses both English and Welsh law, and includes all the relevant statutory provisions. With detailed discussion of key cases, this is a book that no one with an interest in rating and council tax should be without.
Artefact: Anatomy of a Great English Tax Scandal
Author: Maurice Samuel
Publisher: MAURICE C SAMUEL
ISBN:
Category : Business & Economics
Languages : en
Pages : 174
Book Description
Seen over the long term, overpayment of council tax by a thousand or more pounds a year, and by tens of thousands of pounds since 1993, is a far more overlooked, pernicious, sustained and unfair squeeze on British household incomes than anything occupying the current (March 2023) public debate around the cost of living. This book is unique in terms of the data it presents, the insights it provides, the coherent story it tells, and the issues it raises. Using a comprehensive and rigorous approach, it forensically uncovers the pseudoscience behind council tax banding. In particular, it tells the story of how the Valuation Office made price claims for many terrace properties in the London Borough of Haringey that were not simply near misses, but outright absurdities. In the early 1990s, these claims lifted them by tens of thousands of pounds into much higher council tax bands, resulting in their owners subsequently overpaying council tax by as much as £51,000 to 2022. Among its unique insights, the book identifies Artefacts used by the Valuation Office as the key reason for this outcome. Because these Artefacts did not reflect the letter and intent of the law, they were more often wrong than right, and created bizarre, outrageous and counter-intuitive outcomes. Among these is that a house that sold for £85,000 is paying more in tax (Band F) than one that sold for £200,000 (Band E), so that the proportion of Band F terrace houses in my postcode in Haringey is almost three times greater than in even Kensington & Chelsea, despite the latter having an average terrace price over £400,000 higher in 1991. In Haringey, the Artefacts have left many affluent white middle class homes in more expensive parts of the borough actually paying less council tax than those owned by lower socio-economic ethnic minorities elsewhere. These Artefacts are vitally important to understand for anyone in England and Wales considering challenging the council tax banding of their property, because they underpin the assessments made by the Valuation Office. The sheer weight of unique, consistent, robust, and rigorously presented evidence in this book should leave no reasonable person in any doubt regarding the key role played by these Artefacts in contributing to the multitude structural failings of the current council tax system. These failings have left many households in England and Wales that have challenged the banding of their properties both unable to claim overpaid council tax from the past, and unable to avoid the liability of future unfairly high (and rapidly rising) council taxes. By 2028, the ‘worst-case’ overvaluation since the introduction of council tax would leave a homeowner in Haringey over £69,000 out of pocket, having considerably reduced their living standards and lifetime opportunities. These unfair outcomes mean council tax over-banding is now a significant and growing human rights issue. This book is entirely coincidental with the cost of living crisis that is currently unfolding and gripping the UK. But its findings of a hidden unfair tax burden worth up to many tens of thousands of pounds add an additional vital but to date poorly recognised and understood element that, for those affected by property over-banding, helps accentuate that crisis.
Publisher: MAURICE C SAMUEL
ISBN:
Category : Business & Economics
Languages : en
Pages : 174
Book Description
Seen over the long term, overpayment of council tax by a thousand or more pounds a year, and by tens of thousands of pounds since 1993, is a far more overlooked, pernicious, sustained and unfair squeeze on British household incomes than anything occupying the current (March 2023) public debate around the cost of living. This book is unique in terms of the data it presents, the insights it provides, the coherent story it tells, and the issues it raises. Using a comprehensive and rigorous approach, it forensically uncovers the pseudoscience behind council tax banding. In particular, it tells the story of how the Valuation Office made price claims for many terrace properties in the London Borough of Haringey that were not simply near misses, but outright absurdities. In the early 1990s, these claims lifted them by tens of thousands of pounds into much higher council tax bands, resulting in their owners subsequently overpaying council tax by as much as £51,000 to 2022. Among its unique insights, the book identifies Artefacts used by the Valuation Office as the key reason for this outcome. Because these Artefacts did not reflect the letter and intent of the law, they were more often wrong than right, and created bizarre, outrageous and counter-intuitive outcomes. Among these is that a house that sold for £85,000 is paying more in tax (Band F) than one that sold for £200,000 (Band E), so that the proportion of Band F terrace houses in my postcode in Haringey is almost three times greater than in even Kensington & Chelsea, despite the latter having an average terrace price over £400,000 higher in 1991. In Haringey, the Artefacts have left many affluent white middle class homes in more expensive parts of the borough actually paying less council tax than those owned by lower socio-economic ethnic minorities elsewhere. These Artefacts are vitally important to understand for anyone in England and Wales considering challenging the council tax banding of their property, because they underpin the assessments made by the Valuation Office. The sheer weight of unique, consistent, robust, and rigorously presented evidence in this book should leave no reasonable person in any doubt regarding the key role played by these Artefacts in contributing to the multitude structural failings of the current council tax system. These failings have left many households in England and Wales that have challenged the banding of their properties both unable to claim overpaid council tax from the past, and unable to avoid the liability of future unfairly high (and rapidly rising) council taxes. By 2028, the ‘worst-case’ overvaluation since the introduction of council tax would leave a homeowner in Haringey over £69,000 out of pocket, having considerably reduced their living standards and lifetime opportunities. These unfair outcomes mean council tax over-banding is now a significant and growing human rights issue. This book is entirely coincidental with the cost of living crisis that is currently unfolding and gripping the UK. But its findings of a hidden unfair tax burden worth up to many tens of thousands of pounds add an additional vital but to date poorly recognised and understood element that, for those affected by property over-banding, helps accentuate that crisis.
EG Property Handbook
Author: Geoff Parsons
Publisher: Taylor & Francis
ISBN: 1135325227
Category : Law
Languages : en
Pages : 454
Book Description
This book has been written to meet the needs of those who work with property or property-related matters, but without any formal training, and describes how those in the property industry go about their work. The principal theme in the book is realty or landed property, including buildings. Other types of property are touched upon but only in the context of real estate. The book is intended to be an introduction for those whose involvement in property requires them to understand or have insights into the ways in which property functions and processes are carried out. It will also help in understanding common expressions and jargon.
Publisher: Taylor & Francis
ISBN: 1135325227
Category : Law
Languages : en
Pages : 454
Book Description
This book has been written to meet the needs of those who work with property or property-related matters, but without any formal training, and describes how those in the property industry go about their work. The principal theme in the book is realty or landed property, including buildings. Other types of property are touched upon but only in the context of real estate. The book is intended to be an introduction for those whose involvement in property requires them to understand or have insights into the ways in which property functions and processes are carried out. It will also help in understanding common expressions and jargon.
Statutory Instruments
Author: Great Britain
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 940
Book Description
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 940
Book Description