Find the REIT solution (Record no. 66416)

MARC details
000 -LEADER
fixed length control field 01101cam a2200229 4500
001 - CONTROL NUMBER
control field ABS63720
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u111463
245 ## - TITLE STATEMENT
Title Find the REIT solution
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0110) 10 March 2001, 153(1)
520 ## - SUMMARY, ETC.
Summary, etc. The March 2001 Budget did not bring tax transparency to exempt bodies (eg pension funds) that are members of property investment limited liability partnerships (PILLPs). Instead, it has provided that such bodies will be taxed on the share of the income and gains they receive as a member of a PILLP. Discusses the current situation, and recommends the industry address the Revenue's concernes about UK REITs. Notes that government policy is compelling industry players to look for credible legal structures outside the UK.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY INVESTMENT LIMITED LIABILITY PARTNERSHIPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PILLPS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TRANSPARENCY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY INVESTMENT VEHICLES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REITS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXATION
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 16/03/2001   ABS63720 111463-1001 06/08/2019 1 06/08/2019 Journal article