ABSTRACT

A clear and up-to-date guide to the UK tax system for surveyors and valuers which demonstrates land valuation for taxation purposes.

chapter 1|4 pages

INTRODUCTION

chapter 2|8 pages

THE BRITISH TAX SYSTEM

chapter 3|21 pages

TAXATION OF INCOME

chapter 4|15 pages

CAPITAL ALLOWANCES

chapter 5|23 pages

TAXES ON EXPENDITURE

chapter 6|16 pages

INHERITANCE TAX

chapter 7|21 pages

CAPITAL GAINS TAX

chapter 8|17 pages

BETTERMENT TAXATION

chapter 9|14 pages

LAND VALUATION

chapter 10|11 pages

TAXABLE SITUATIONS AND TAX PLANNING

chapter |3 pages

TABLE OF CASES

chapter |10 pages

TABLE OF STATUTES

part |1 pages

APPENDICES

chapter 1|4 pages

Inheritance tax tables

chapter 2|1 pages

Table Sch. 3 CGTA 1979