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  • Valuation of land: An adviser’s perspective paper

Valuation of land: An adviser’s perspective paper

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Published on 29 Jul 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • duty on the shares or the land? Which would you prefer?
  • why is land-rich or landholder such an issue?
  • value of future cashflows
  • shares - what is being purchased?
  • value of shares
  • decomposing the asset base
  • non current assets
  • now we know where the value of the assets lies
  • (Net) working capital e: how do we determine the values?
  • unpacking the equation
  • goodwill: Murry and Alcan
  • tax and accounting treatments are often different
  • checklist for determining individual asset values
  • case study - hotel operator acquisition
  • mining companies
  • case study - mining exploration company acquisition.

Author profile

Michael CHURCHILL
Photo of author, Michael CHURCHILL
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This was presented at Tenth Annual States’ Taxation Conference .

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