Heavy duty on property
Series: Estates Gazette ; (0122) 2 June 2001, 143(1)Publication details: 2001Subject(s): Summary: Calls for a review of real estate taxation rules and policies which continue to impede investment in brownfield sites and prevent property owners from offsetting capital losses against revenue, arguing that VAT should be simplified, a comprehensive system of depreciation rates covering all types of buildings should be devised and property specific tax-transparent collective investment vehicles similar to the US Real Estate Investment Trusts should be introduced.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | X113148 (Browse shelf(Opens below)) | 1 | Available | 113148-1001 |
Calls for a review of real estate taxation rules and policies which continue to impede investment in brownfield sites and prevent property owners from offsetting capital losses against revenue, arguing that VAT should be simplified, a comprehensive system of depreciation rates covering all types of buildings should be devised and property specific tax-transparent collective investment vehicles similar to the US Real Estate Investment Trusts should be introduced.