Master of Arts
Language: English Series: Taxation ; 121(3166) 16 September 1988, 544-546(3)Publication details: 1988Subject(s): Summary: Explains why the valuation of chattels can be such a difficult task, outlining the requirements and basis for valuation, auctions as a guide to determining the true market value, the Inland Revenue `s position with regard to sales of chattels, retrospective valuations for capital gains tax and no sales. Also briefly highlights other factors which play a part in the valuation process; rarity, artistic merit, size, subject matter, art historical importance, provenance, condition, fashion and comparables.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS39785 (Browse shelf(Opens below)) | 1 | Available | 18960-1001 |
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Explains why the valuation of chattels can be such a difficult task, outlining the requirements and basis for valuation, auctions as a guide to determining the true market value, the Inland Revenue `s position with regard to sales of chattels, retrospective valuations for capital gains tax and no sales. Also briefly highlights other factors which play a part in the valuation process; rarity, artistic merit, size, subject matter, art historical importance, provenance, condition, fashion and comparables.