Journal of Valuation: Volume 8 Issue 4

Taxation, gross funds and the ownership of commercial property

Alan W. Evans

Discusses the advantages to a tax paying company in the absence ofinflation, to lease commercial property from a non‐tax payinginstitution. Outlines the reasoning behind the…

Nonlinear multiple regression: Conjectures and considerations

William A. Donnelly

Discusses the application of multiple regression analysis (MRA) inthe process of maintaining equity and consistency with the market placein valuation. Illustrates the case by…

Valuation expertise: Its nature and application

Ian Scott, Stuart Gronow

Discusses the components of valuation expertise as applied to theresidual mortgage valuation domain and considers the different levels ofanalysis at which this expertise is…

Expert systems in real estate valuation

Robert M.J. Czernkowski

Discusses the development of expert systems (ES) as an improvementon computer‐aided valuation techniques (CAV), due to its allowing themodelling of complex non‐linear and…

VAT and property: A practical guide

Tony McLenaghan

Outlines the major changes in the VAT treatment of property andconstruction in the light of the Finance Act 1989, and suggestspractical ways in which developers can avoid…