000			02236cam a2200361 4500
001			##L131471
008			051107n2005 000 0 eng u
035			_a(Sirsi) u131471
041		0	_aeng
050	0	4	_a306.1 $2 18
100	1		_aJohnson, Tony
245	0	4	_aThe Barker review of housing supply and planning-gain supplement
260			_aLondon _bRICS _c2005
520			_aExamines the recommendation (currently being considered by HM Treasury) in the Barker review of housing supply to introduce a planning gain supplement. The key problem with the proposals is that planning permission is only one stage of development and the tax would be payable when permission is granted rather than on the actual and eventual gain in value. Covers earlier attempts to tax development gains, the planning gain supplement, the taxation of planning gain using other taxes, and s106 and planning tariffs. Supports a tariff approach within the s106 framework or if a tax system is to be chosen, advocates a return to a system similar to development gains tax as enacted in the Finance Act 1974. Concludes that the planning gain supplement is an unworkable scheme.
520			_aThe original document is no longer available on www.rics.org, although a link to the national archives copy is available online.
590			_aIKA081105
650	2	4	_aODPM CIRCULAR 05/2005
650	2	4	_aPLANNING AND COMPENSATION ACT 1991 S12(1)
650	2	4	_aBARKER REVIEW OF HOUSING SUPPLY: SECURING OUR FUTURE HOUSING NEEDS
650	2	4	_aDEVELOPMENT GAINS TAX
650	2	4	_aFINANCE ACT 1965
650	2	4	_aLAND COMMISSION ACT 1967
650	2	4	_aTOWN AND COUNTRY PLANNING ACT 1971 S52
650	2	4	_aTOWN AND COUNTRY PLANNING ACT 1954
650	2	4	_aTOWN AND COUNTRY PLANNING ACT 1947
650	2	4	_aTOWN AND COUNTRY PLANNING ACT 1990 S106
650	2	4	_aTOWN AND COUNTRY PLANNING ACT 1990 S116
650	2	4	_aPLANNING GAIN SUPPLEMENT
690			_aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY DEVELOPMENT
700	1		_aHart, Chris
856	4	0	_uhttps://webarchive.nationalarchives.gov.uk/+/http://www.hm-treasury.gov.uk/media/E/4/barker_review_execsum_91.pdf _zView the item free of charge www.nationalarchives.gov.uk.
942			_n0
999			_c104772 _d104772