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Valuation of Varying Profit Rents Part 2

Valuation of Varying Profit Rents Part 2 Concludes an earlier paper by analysing the problems of negativecontributions to the sinking fund. Notes that the use of traditionaldual rate valuations results in a mathematical error within thevaluation and an undervaluation of the interest. Concludes that shouldthe Chancellor of the Exchequer decide to allow exemptions from tax ofsinking fund contributions and income within sinking funds the logic ofdual rate valuation would be removed. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Property Valuation and Investment Emerald Publishing

Valuation of Varying Profit Rents Part 2

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0960-2712
DOI
10.1108/14635789110030868
Publisher site
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Abstract

Concludes an earlier paper by analysing the problems of negativecontributions to the sinking fund. Notes that the use of traditionaldual rate valuations results in a mathematical error within thevaluation and an undervaluation of the interest. Concludes that shouldthe Chancellor of the Exchequer decide to allow exemptions from tax ofsinking fund contributions and income within sinking funds the logic ofdual rate valuation would be removed.

Journal

Journal of Property Valuation and Investment – Emerald Publishing

Published: Feb 1, 1991

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