Valuation of leisure property for rating: The receipts and expenditure approach

This paper reviews the development and application of the receipts and expenditure approach to the valuation of leisure property for non-domestic rating and highlights some of the key issues in its application. It further reviews some recent Lands Tribunal decisions in the area.

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Veröffentlicht in:Journal of retail & leisure property 2008-01, Vol.7 (1), p.53-67
1. Verfasser: Brown, Peter K
Format: Artikel
Sprache:eng
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Zusammenfassung:This paper reviews the development and application of the receipts and expenditure approach to the valuation of leisure property for non-domestic rating and highlights some of the key issues in its application. It further reviews some recent Lands Tribunal decisions in the area.
ISSN:1479-1110
1750-2098
1750-2098
DOI:10.1057/palgrave.rlp.5100084