Titlebook: National and Local Taxation; Michael Rayner Textbook 1978Latest edition Michael Rayner 1978 accounting.agents.agriculture.capital.employer

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Rating in General and Rating Authoritiessystem stems from the Poor Relief Act 1601 and was to raise money for the support of the poor in each parish by way of a tax on the occupation of land and buildings within that parish. Those responsible for raising the money at that time were the overseers for each parish. Rating was found to be so

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Alterations to the Valuation List and Appealsevant rating authority; the Valuation Officer will only make such direction as a result of a ‘proposal to alter the valuation list’. Proposals may be made only by the following.Such proposals may be made by any of the parties specified above, at any time; GRA 1967, s 69.

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The Basis of Assessment and Methods of Valuationfinition of RV is now needed. In order to do this, a new concept, that of net annual value, must be considered; in practical terms rateable value and net annual value are one and the same, with one exception, noted in the next paragraph. To ascertain net annual value, hereditaments are divided into

Statins

Income Tax Schedules A, B And CUnder this schedule tax is payable on income from land and buildings in the United Kingdom: ICTA 1970, ss 67–90. This income may arise from

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變化

Corporation Tax and Capital AllowancesThis tax was introduced by FA 1965 and is now charged under ICTA 1970, ss 108–167, on the profits and incomes of companies, unincorporated associations, such as the Royal Institution of Chartered Surveyors, and similar bodies. It does not apply to partnerships, which are taxed in the way described in chapter 3.

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Valuation of Dwellings, Shops and OfficesEach of these types of hereditament is valued to gross value by virtue of GRA 1967, s 19(2 and 6).