Strategies for fiscal strength (Record no. 74247)

MARC details
000 -LEADER
fixed length control field 01401cab a2200277 4500
001 - CONTROL NUMBER
control field ABS67566
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 040305n2004 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u125344
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Kehinde, B.
245 ## - TITLE STATEMENT
Title Strategies for fiscal strength
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2004
490 ## - SERIES STATEMENT
Series statement Estates Gazette
Volume/sequential designation (0404) 24 January 2004, 100-102(3)
520 ## - SUMMARY, ETC.
Summary, etc. Examines the arguments whether tax efficiency for property investors may be achieved through forming a limited liability property investment company. Looks at the relative advantages of corporate and private ownership, how to minimise Corporation Tax and the Capital Gains Tax implications when investors have to account for rental income. Concludes that companies used for rental investment are marginally advantageous when looking at income, are particularly useful, from an income perspective, if the investor reinvests the profits for further purchases and companies may be better vehicles for property trading and development. Table showing the five rates of Corporation Tax.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY LAND TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element STAMP DUTY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element RENTAL INCOME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY INVESTMENT COMPANIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element LIMITED LIABILITY COMPANIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CORPORATION TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL GAINS TAX
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PROPERTY INVESTMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX EFFICIENCY
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
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 05/03/2004   ABS67566 125344-1001 06/08/2019 1 06/08/2019 Journal article