The Rating and Council Tax Pocket Book is a concise, practical guide to the legal and practical issues surrounding non-domestic rates and council tax. An essential tool for busy tax collection practitioners in local authorities and private practice, it will also be suitable for a range of non-specialist property professionals who may have to deal with rates and council tax matters as part of their practice.This handy pocket guide is accessible to specialist and non-special...

This authoritative text by James Coleman discusses New Zealand jurisprudence on the general anti-avoidance provision. It will enable practitioners to comply with the provision with increased confidence and predict with greater certainty when it applies. The book includes detailed coverage of the Supreme Court judgment in Ben Nevis Forestry Ventures Ltd v C of IR, which is the first decision by that court on the application of the general anti-avoidance provision. Tax Avoidance Law in New Zeal...

The law affects us all, and even your most basic day-to-day choices and actions have legal implications. Yet few people have much knowledge of the law or understand complicated legal terminology – and lawyers’ fees are beyond many people’s reach. This book will provide you with the necessary information on a wide range of legal issues that may impact on your daily life – at work, in the home, on the road, in the marketplace, and in the courtroom.Written by experts specifically for ...

Despite their passion and fury, contemporary Americans are remarkably clueless about how their tax system works. But with heated debates over taxation now roiling Congress and the nation, an understanding of our tax system is of vital importance. Taxes in America: What Everyone Needs to Know®, by preeminent tax scholars Leonard E. Burman and Joel Slemrod, offers a clear, concise explanation of how our tax system works, how it affects people and businesses, and how it might be impr...

Valuation and Sale of Residential Property is aimed at all those studying for a qualification or already practising as residential valuers, surveyors and estate agents. It provides valuable information on all elements of the home sales process, enabling professionals to give advice on market value, the best means for sale, condition and financial arrangements. Topics covered include:determinants of value and provision of the valuationagency, aucti...

Graduates undertaking the RICS Assessment of Professional Competence (APC) often find that, in addition to the general information provided by the RICS, guidance is needed on specific areas of their work as general practice surveyors.How to Pass the APC: Essential Advice for General Practice Surveyors has been built around the needs of general practice surveyors, and guides you through the APC process in line with your own competencies – including valuation, marketing, lan...

Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination...

The bestselling one-stop guide to mortgages—updated for the post–housing crisis market!The Mortgage Encyclopedia demystifies all the various mortgage terms, features, and options by offering clear, precise explanations.Fully updated to address the new realities introduced by the housing crisis of 2007, The Mortgage Encyclopedia provides not just a complete description, but also in-depth discussion of the issues that may affect you, whether...

The brunt of taxation in the UK is borne by owner-managed trading and investment businesses. For many of these, tax is by far their biggest overhead. On top of this, taxation is becoming ever more complex: never has it been more important for businesspeople to have access to sound tax advice from an acknowledged specialist.Tax expert Alan Pink offers a comprehensive set of strategies to reduce tax liabilities on businesses. He considers the full range of types of tax – taxes on pro...

This book covers the subject of Land Contracts, also known as ' Contract for Deeds'; a form of seller-financing in the purchase of real estate. It is a practical guide, explaining fundamentals, general application and even the 'urban legends' surround this type of real property transaction. It details responsibilities for both parties in such a arrangement, and serves as a common sense guide for those interested in this method of acquiring or selling of real estate in the U.S. Although add...

Published accounts of the valuation of oil properties have been concerned chiefly with the important element of the oil and gas contents of lands. Less attention has been given to those other influences which affect the value of the oil and gas, to the various valuation methods appropriate to different circumstances, and to the forms in which oil properties occur. The aim here is to help close that gap, especially for the younger engineers, with a review of the meaning and scope of valuati...

This book provides detailed, up-to-date knowledge that will help property professionals become successful in the hotel market. The book includes a range of valuation practices and shows the reader the most effective way to read, manage and work their way through this highly competitive market.The author focuses on current methodology and practice within the hotel market, the market trends and legalities which will change or amplify those practices, and further sets out property inv...