| 000 | 01201cab a2200181 4500 | ||
|---|---|---|---|
| 001 | ##L131482 | ||
| 008 | 051107n2005 000 0 eng u | ||
| 035 | _a(Sirsi) u131482 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aHampton, Desmond | |
| 245 | 0 | 0 | _aAgricultural land values |
| 260 | 3 | _c2005 | |
| 490 | 0 |
_aFarmland Market _v(64) Autumn 2005, 12-13(2) |
|
| 520 | _aLooks at the future of land values from the perspective of current market drivers: agricultural profitability, taxation advantages, amenity advantages, pride of ownership and hope of development. The radical reduction in agricultural profitability over the last decade has not been reflected in land values which have in fact risen as profits have fallen. Assumes that farm profitability has only a minor impact on land values and suggests that investment in land in terms of agricultural profitability is not justified. Looks at the vacant land and let land markets. Proposes major changes on the IHT, CGT and roll-over relief fronts. Predicts a reduction in land values in future. Graph shows UK net farm income compared to land values 1994-2004. | ||
| 590 | _aIKA081105 | ||
| 690 | _aPROPERTY-RURAL AND NATURAL ASSETS-LAND | ||
| 942 | _n0 | ||
| 999 |
_c76111 _d76111 |
||