Derivative trading to be less taxing (Record no. 117528)

MARC details
000 -LEADER
fixed length control field 01198cam a2200253 4500
001 - CONTROL NUMBER
control field ABS67943
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040617n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u126492
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Simpkins, E.
245 ## - TITLE STATEMENT
Title Derivative trading to be less taxing
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement RICS Business
Volume/sequential designation May 2004, 11(1)
520 ## - SUMMARY, ETC.
Summary, etc. Draws attention to a largely unnoticed change in the tax rules, which will soon allow losses made speculating on movements in the various Investment Property Databank indices of property returns to be offset against tax in the same way as real estate speculation losses. Predicts that this change will allow the development of a huge market in property derivatives, which could outstrip the value of transactions in direct property within a few years. Suggests that investment professionals should welcome this development as it improves the attractiveness of property as an asset class.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ASSET CLASSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element OFFSET
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY DERIVATIVES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INVESTMENT PROPERTY DATABANK
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY INVESTMENT
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element INVESTMENT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 17/06/2004   ABS67943 126492-1001 06/08/2019 1 06/08/2019 Journal article