Where are we now?
McCarthy, Hui Ling
Where are we now? - 2008 - Taxation 161(4142) 31 January 2008, 98-100(3) .
Considers the reasons for the dropping of the government's intended Planning Gain Supplement (PGS). Considers the industry's response to this and examines likely options for a replacement policy. Places the PGS in its historical perspective. Argues that many considered it too complicated, and this led to significant opposition which caused the plan to be shelved. Considers the merits of a tariff-based alternative which has been suggested by some in the industry.
TOWN AND COUNTRY PLANNING ACT 1990 S106
PLANNING GAIN SUPPLEMENT
United Kingdom--
Where are we now? - 2008 - Taxation 161(4142) 31 January 2008, 98-100(3) .
Considers the reasons for the dropping of the government's intended Planning Gain Supplement (PGS). Considers the industry's response to this and examines likely options for a replacement policy. Places the PGS in its historical perspective. Argues that many considered it too complicated, and this led to significant opposition which caused the plan to be shelved. Considers the merits of a tariff-based alternative which has been suggested by some in the industry.
TOWN AND COUNTRY PLANNING ACT 1990 S106
PLANNING GAIN SUPPLEMENT
United Kingdom--