Private Finance Initiative (PFI) projects: treatment of surplus land.

Private Finance Initiative (PFI) projects: treatment of surplus land. - 1999 - Tax Bulletin (40) April 1999, 642-645(4) .

Following the establishment of a working group to look at the tax aspects of PFI, this article examines the tax position with regard to surplus land introduced into a PFI contract by a public sector body.


PFI
PRIVATE FINANCE INITIATIVE