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.
Table of Contents
Part 1: Commercial and Residential Property 1. Commercial property 2. Residential property 3. Residential Property: Leasehold Reform – The Rights 4. Leasehold Reform – Valuations Part 2: National and Local Taxation 5. Taxation 6. Rating and Council Tax Part 3: Compulsory Purchase and Compensation 7. Introduction and Compensation for Land Taken 8. Severance, Injurious Affection and Betterment 9. Disturbance 10. Planning and Compensation
Andrew Baum was appointed Professor of Land Management at the Henley Business School, University of Reading, in 1989 and is now Professor of Real Estate Investment at the University of Cambridge and a Fellow of St John's College, Cambridge.
Gary Sams is a consultant surveyor specialising in compulsory purchase and compensation, and lectures for Reading University and the College of Estate Management.