The Ownership And Valuation of Mineral Property in the United Kingdom Being An
The Ownership And Valuation of Mineral Property in the United Kingdom Being An
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To quickly assess the difficulty of the text, read a short excerpt:
30 after five years' deference at 15 per cent, and 4 per cent 15 Gross total . . 946 Deductions : For the effect of M. R. D. After allowing for probable I. T. Abatement . . . Say 45 For Agency supervision fees say 31 76 Present ' capital/ ' principal/ or ' market ' value ...... 870 The present values can be calculated by use of the simple formula given on p. 133, the amounts of a and A being taken from Whitaker's Almanack.
YP = *- AR VALUATION OF MINERAL PROPERTY 153 (1) e = 5, d = o, t = 5, r ...= 4, R = 9.
51| = 3-641 Y. P.
5-416 x 9 I+ ~7^~ 200X3-641= . . ;- . 728 (2) = 2, d = 2, * = 4, r = 4, R = 12.
2*040 4*246 X 12 100 = 1-3514 Y. P.
150 x 1-3514= (3) e = i, d = 5, * = 6, r = 4, R = 15 = 0-5013 Y. P.
6-633 x 15 100 30 x 0-5013 = .
Valuation with Allowance for Taxation. In his evidence before the Coal Industry Com- mission Mr. R. F. Percy stated that the high rate of post-war income tax caused a serious depreciation in the market value of mineral royalties. This depression is due to the fact that the tax is payable not only on that part of the royalty rent which may properly be treated as remuneration, but also upon the residue of the rent which ought to be considered as capital or deemed to form a sinking fund instalment.
What to read after The Ownership And Valuation of Mineral Property in the United Kingdom Being An?
You can find similar books in the "Read Also" column, or choose other free books by Richard Augustine Studdert Redmayne to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
30 after five years' deference at 15 per cent, and 4 per cent 15 Gross total . . 946 Deductions : For the effect of M. R. D. After allowing for probable I. T. Abatement . . . Say 45 For Agency supervision fees say 31 76 Present ' capital/ ' principal/ or ' market ' value ...... 870 The present values can be calculated by use of the simple formula given on p. 133, the amounts of a and A being taken from Whitaker's Almanack.
YP = *- AR VALUATION OF MINERAL PROPERTY 153 (1) e = 5, d = o, t = 5, r ...= 4, R = 9.
51| = 3-641 Y. P.
5-416 x 9 I+ ~7^~ 200X3-641= . . ;- . 728 (2) = 2, d = 2, * = 4, r = 4, R = 12.
2*040 4*246 X 12 100 = 1-3514 Y. P.
150 x 1-3514= (3) e = i, d = 5, * = 6, r = 4, R = 15 = 0-5013 Y. P.
6-633 x 15 100 30 x 0-5013 = .
Valuation with Allowance for Taxation. In his evidence before the Coal Industry Com- mission Mr. R. F. Percy stated that the high rate of post-war income tax caused a serious depreciation in the market value of mineral royalties. This depression is due to the fact that the tax is payable not only on that part of the royalty rent which may properly be treated as remuneration, but also upon the residue of the rent which ought to be considered as capital or deemed to form a sinking fund instalment.
What to read after The Ownership And Valuation of Mineral Property in the United Kingdom Being An?
You can find similar books in the "Read Also" column, or choose other free books by Richard Augustine Studdert Redmayne to read onlineMoreLess
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