Turn to advantage
Meredith, S.
Turn to advantage - 2000 - Estates Gazette (0029) 22 July 2000, 122(1) .
Explains how a special purpose vehicle (SPV) can generate cash flow advantages by surrendering losses in PFI projects, though it must be trading for the losses to be eligible. Discusses the role of capital allowances; other costs and expenses and using consortium relief.
SPECIAL PURPOSE VEHICLE
LOSSES
TAX DEDUCTIONS
CASH FLOW
PFI PROJECTS
CAPITAL ALLOWANCES
CONSORTIUM RELIEF
Turn to advantage - 2000 - Estates Gazette (0029) 22 July 2000, 122(1) .
Explains how a special purpose vehicle (SPV) can generate cash flow advantages by surrendering losses in PFI projects, though it must be trading for the losses to be eligible. Discusses the role of capital allowances; other costs and expenses and using consortium relief.
SPECIAL PURPOSE VEHICLE
LOSSES
TAX DEDUCTIONS
CASH FLOW
PFI PROJECTS
CAPITAL ALLOWANCES
CONSORTIUM RELIEF