Document downloads - Taxation of real estate
Available downloads
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Tax Increment Financing: An opportunity for the UK? (RICS)
Published February 2012
This report critically examines the TIF models that are operational in the US to identify lessons that can be learned prior to possible adoption in the UK. -
RICS Valuation – Global Standards 2017 (ARCHIVED)
This document has been archived and is available on isurv for information purposes only.
The RICS Valuation – Global Standards 2017 took effect from 1 July 2017, the same date as the IVS 2017.
The accompanying Basis for Conclusions explains the rationale behind the more significant changes made in the final version of the Red Book 2017. Specifically, it addresses the main refinements made in consequence of the responses received to the public consultation. It has been produced purely to assist the reader and does not form part of the standards.
Following the publication of the new edition of IVS, an updated Red Book takes effect from 31 January 2020 in line with the IVS. -
International Evidence Review on Housing Taxation
Published September 2018
This report examines three different aspects of housing taxation, in terms of their neutrality, fairness, transparency, efficiency and practicality. The first area is a property transfer tax (e.g. Stamp Duty Land Tax); the second is capital gains tax on residential property; the third is the interaction between taxation and the quality of the private rented sector. The report concludes with some key areas for further research. -
RICS Valuation – Global Standards
Published 30 November 2021
Effective from 31 January 2022
The new edition of Red Book Global Standards (RICS Valuation – Global Standards) takes effect on 31 January 2022, the same date as the new edition of the International Valuation Standards (IVS).
The accompanying Basis for conclusions explains the rationale behind the more significant changes made in the new edition of Red Book Global Standards. Specifically, it addresses the main refinements made in consequence of the responses received to the public consultation. It has been produced purely to assist the reader and does not form part of the standards.
The main reason for issuing the update to Red Book Global Standards is to take account of the changes to the IVS, which Red Book Global Standards adopts and applies.