Property Tax in UK Law

  • Valuation banding – an international property tax solution?
    • Nbr. 20-1, February 2002
    • Journal of Property Investment & Finance
    • 68-83
    Since 1993 the UK has used a “banded” property tax as opposed to discrete values for the assessment of residential property. Explains both the advantages and disadvantages of the system. In additio...
  • Commercial property tax in the UK: business rates and rating appeals
    • Nbr. 34-6, September 2016
    • Journal of Property Investment & Finance
    • 602-619
    Purpose: The purpose of this paper is to investigate the impact of the introduction of the business rates retention scheme (BRRS) in England which transferred financial liability for backdated appe...
    • Nbr. 39-3, August 1992
    • Scottish Journal of Political Economy
  • The Duke of Westminster's Graven Idol on Extending Property Authorities into Tax and Back Again
    • Nbr. 9-2, June 1978
    • Federal Law Review
    The author of this article argues that whilst a desire for uniformity and certainty in taxation law is both desirable and necessary, it should not and cannot be achieved simply by extrapolating gen...
  • Disclosure of the Laffer economic effect in property valuations to fair value
    • Nbr. 36-3, April 2018
    • Journal of Property Investment & Finance
    • 305-318
    Purpose: The purpose of this paper is to study the effect of income and property taxes on property assets through the application of fair value accounting and deferred income tax standards. Design...
  • Land value capture mechanisms in Hong Kong and Singapore. A comparative analysis
    • Nbr. 22-1, February 2004
    • Journal of Property Investment & Finance
    • 76-100
    Hong Kong and Singapore are characterized by rapid economic development and a high population density of 6,250 and 6,055 per km2 land respectively. Land revenue is their major source of income to f... Thedifferences include the adoption of property tax surcharge and the development charge. In fact,each mechanism has its pros and cons. The method ......
  • The Politics of Local Fiscal Reform
    • Nbr. 4-2, June 1989
    • Public Policy and Administration
    From April 1989, Scotland will have a new system of local government finance. Domestic rates (a property tax) will be abolished and replaced by a community charge payable by all adults aged eightee...
    ......Abstract . From April 1989, Scotland will have a new system of local government finance. Domestic rates (a property tax) will be abolished and replaced by a community . ......
  • Green office construction: a discounted after-tax cash flow analysis
    • Nbr. 32-5, July 2014
    • Journal of Property Investment & Finance
    • 474-484
    Purpose: – The purpose of this paper is to address the apparent slow acceptance on the part of developers located in the USA to seek green certifications. If green-certified construction costs more...
    ...... (NPV) results and high payback periods indicate thatincreased rents for green construction, a tax credit for the present value loss and/or property-taxreduction covering the shortfall is neededas an incentive to commercially buildg reen.The implicationof a negative NPV is that green office ......
  • Micro‐ and macro‐economic effects: secreting assets to evade non‐business (private) obligations and responsibilities
    • Nbr. 10-2, April 2003
    • Journal of Financial Crime
    • 166-183
    Investigates the effects on the family and society when an American business owner hides his wealth from creditors and family members, based on a case study where a non‐custodial father moved funds...
    ...... andestablish the probability of success.24Pre-judgment attachmentStatutes authorising attachment permit the plainti(debtor) to attach property, tangible or intangible,or funds belonging to the defendant (creditor) priorto trial and before the plainti has even establishedany rights against ......
  • The feasibility of medical office building green upgrades from an owner/lessor perspective
    • Nbr. 34-4, July 2016
    • Journal of Property Investment & Finance
    • 375-386
    Purpose: – The purpose of this paper is to exam the financial impact on the owner/lessor who is considering a partial energy upgrade to an existing medical office building. The owner who leases the...
    ......How much should the owner who leases the property spend for a given rent persquare foot increase?Design/methodology/approach –The empirical study highlights the impact of key financialvariables on ......
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