Unitisation - the tax implications
Kempster, P.
Unitisation - the tax implications - 1988 - Estates Gazette (8804) 30 January 1988, 59-60(2) .
The purpose of this article is to set out some of the tax implications associated with the various forms of property investment , distinguishing between single property unit trusts ( SPUTS ), single asset property companies ( SAPCOs ) and property income certificates ( PINCS ). Concludes with an examination of the effect of the 1987 Finance Acts on investment tax.
BARKSHIRE COMMITTEE
FINANCE ACT 1987
MULTIPLE OWNERSHIP
UNITISATION
Unitisation - the tax implications - 1988 - Estates Gazette (8804) 30 January 1988, 59-60(2) .
The purpose of this article is to set out some of the tax implications associated with the various forms of property investment , distinguishing between single property unit trusts ( SPUTS ), single asset property companies ( SAPCOs ) and property income certificates ( PINCS ). Concludes with an examination of the effect of the 1987 Finance Acts on investment tax.
BARKSHIRE COMMITTEE
FINANCE ACT 1987
MULTIPLE OWNERSHIP
UNITISATION