A clear and up-to-date guide to the UK tax system for surveyors and valuers which demonstrates land valuation for taxation purposes.
"It is ideal for the student, ….very useful for the practioner…The book is highly recommended." - Property Management
Introduction. The British tax system. Taxation of income. Capital allowances. Taxes on expenditure. Inheritance tax. Capital gains tax. Betterment taxation. Land valuation. Taxable situations and tax planning. Table of cases. Table of statutes. Appendices. Index.