Journal of Valuation: Volume 7 Issue 2

Taxation of gains from property development

Philip Spencer

Demonstrates that property development, as with all propertytransactions, requires a sound understanding of the tax implications andshould be viewed in an environment of good tax…

Arranging bank finance for UK property development

J. Geddes

Illustrates the sharp increase in bank lending to UK propertycompanies, which has occurred between 1985 and 1989. Considers some ofthe reasons, not all of which relate to the…

Development appraisals

Martin Newell

Reviews the basic objectives, methods and benefits of traditionaldevelopment appraisals. Outlines and comments on the cash flow approach,which is beginning to find favour among…

Residential investment properties

Eric Shapiro

Examines the residential property market and the effects ofsubstantial changes in the law under the Housing Act 1988. Argues thatthe effect of these changes will highlight the…