Taxation of gains from property development

Abstract

Demonstrates that property development, as with all property transactions, requires a sound understanding of the tax implications and should be viewed in an environment of good tax planning. Considers various headings of taxation for the disposal of development property by both the property trader and the property investor. Provides a broad overview of current property/tax legislation.

Citation

Spencer, P. (1989), "Taxation of gains from property development", Journal of Valuation, Vol. 7 No. 2, pp. 102-109. https://doi.org/10.1108/EUM0000000003259