Taxation

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RICS' view on VOA Practice Note regarding SDLT and Goodwill

RICS wrote to the VOA declining to support the approach of the VOA on a number of grounds. RICS has made it clear to VOA that it does not support the guidance and will continue to seek changes.

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RICS News and Opinion

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RICS view and activity: Empty Property Rate Relief

RICS has been working with the Government and opposition politicians since the announcement of the changes to Empty Property Rate Relief in the 2007 Budget.

 

Research

The use of sampling techniques to predict the impact of the 2000 revaluation on the total tax base for business rates in Scotland

The paper will describe work carried out for the Scottish Executive between January 1999 and June 2000 to firstly predict, and subsequently monitor, the impact of the rating revaluation across Scotland

 

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