Agricultural Valuations: A Practical Guide -

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Langue : Autre

Parution : 31/12/2020

Format : Petit, de 0 à 350g

ISBN : 9781138678040

Résumé :

Agricultural Valuations: A Practical Guide has long been the standard text for students and professionals working on agricultural valuations. Taking a practical approach, it covers all the relevant techniques and legislation necessary to correctly value farms, assess farm rents, carry out arbitrations, inventories and records of condition, including valuation clauses on sales of farms, livestock, soils, management agreements, valuation in court proceedings and a glossary of useful information.

In this fifth edition, Gwyn Williams's original text is taken on by Jeremy Moody and Nick Millard, renowned experts in the field, bringing the book right up to date to reflect recent changes in the rural economy, including development, diversification and renewable energy and specialist valuations and reference to all the latest legislation. Clear and accessible to students and professionals alike, readers will find Agricultural Valuations an invaluable guide to best practice in agricultural valuations.

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Biographie:

Jeremy Moody is Secretary and Adviser to the Central Association of Agricultural Valuers (CAAV), Vice Chairman of the European Valuation Standards Board (EVSB), an independent adviser and Visiting Professor of Rural Land Management and Policy at the RAU. Working on farm structures, land occupation and use, taxation and tenancy issues throughout the United Kingdom, he was closely involved with the Agricultural Tenancies Act 1995 and is a member of the Tenancy Reform Industry Group (TRIG). Involved with the practical operation of agricultural policy since the 1980s with milk quota, the MacSharry reforms, the Single and Basic Payment Schemes and now post-Brexit policies, he liaises with governments and others in all parts of the UK. With work on matters from natural capital and soils to planning policy and the UK's recent Electronic Communications Code governing masts and cables, he has addressed conferences abroad from Portugal and Kosovo to Turkey and China.

Nick Millard began his professional career in a West Country market practice and joined Bruton Knowles in 1989 where he became Chairman of Partners in 2005. Having spent much of his career with the firm in estate management latterly he concentrated on strategic property advice for clients in the public and private sectors. He has combined his commercial career with academic work and currently lectures at the Royal Agricultural University and Henley Business School at the University of Reading and is a consultant to Michelmore Hughes Stags. He is a member and former chairman of the CAAV Valuation, Compensation and Taxation Committee and a former delegate to TEGoVA. He has been a member of the RICS Tax Policy Panel and a lecturer and Visiting Fellow at the University of Plymouth. He is currently a Visiting Research Fellow at the University of Exeter, where he has worked with the Centre for Rural Policy Research. He has contributed to research for Defra, the devolved administrations and government agencies on a variety of land tenure and rural economy issues. He is a past president of the CAAV.

Sommaire:

1. Introduction and history PART 1: FOUNDATIONS 2. Agricultural land 3. Basic property law 4. Business structures for farming 5. Agricultural support: from the EU to beyond Brexit 6. Farm accounting PART 2: VALUATIONS 7. Professional issues 8. Introduction to valuation standards and beyond bases of value 9. Undertaking a valuation 10. Valuation of farm property with vacant possession 11. Valuation of let property 12. Valuation for insurance 13. Woodland and sporting 14. Diversification 15. Development 16. Livestock, machinery, growing crops and produce 17. Environmental valuation PART 3: VALUATIONS FOR TAXATION, COMPULSORY PURCHASE, UTILITIES AND COMMUNICATIONS 18. Valuation for capital taxes 19. Agricultural stocktaking for income tax 20. Valuation for business rates and council tax 21. Compensation for compulsory purchase 22. Cables and pipes for electricity, gas, water and sewerage 23. Masts and cables for communications PART 4: AGRICULTURAL TENANCIES 24. Introduction to agricultural tenancies 25. Issues during a tenancy requiring valuation 26. Rent reviews under the Agricultural Holdings Act 1986 27. Rent reviews for farm business tenancies 28. Rent reviews for Scottish agricultural tenancies 29. End of tenancy: tenant's claims 30. Compensation for disturbance 31. End of tenancy: landlord's claims 32. Valuing the tenancy 33. Valuations for other agreements PART 5: PROFESSIONAL PRACTICE 34. Farm agency 35. Dispute resolution and expert witness work 36. New skills and services 37. Advice to young practitioners APPENDICES