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Sale-and-leaseback as a British real estate model

By: Contributor(s): Language: English Series: Journal of Corporate Real Estate ; 9(4) 2007, 205-217(13)Publication details: 2007Subject(s): Summary: Seeks to identify trends in sale-and-leaseback, the most common model in the UK for splitting operational property from core business activity. Identifies motivations of both operational businesses and property investors in adopting this model. Examines recent trends. Finds accounting, taxation and capital release to be the main factors when this model was first widely used in the UK two decades ago. Suggests how the model might develop in UK in future.
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Item type Current library Call number Copy number Status Barcode
Journal article London Journal article L142473 (Browse shelf(Opens below)) 1 Available 142473-1001

Seeks to identify trends in sale-and-leaseback, the most common model in the UK for splitting operational property from core business activity. Identifies motivations of both operational businesses and property investors in adopting this model. Examines recent trends. Finds accounting, taxation and capital release to be the main factors when this model was first widely used in the UK two decades ago. Suggests how the model might develop in UK in future.