REITs (Record no. 77483)

MARC details
000 -LEADER
fixed length control field 00963cab a2200181 4500
001 - CONTROL NUMBER
control field ##L134367
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060731n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u134367
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Clarkson, Andrea
245 00 - TITLE STATEMENT
Title REITs
Remainder of title staying clear of the VAT traps
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Property Forecast
Volume/sequential designation 9(06) June 2006, 12-13(2)
520 ## - SUMMARY, ETC.
Summary, etc. Looks at the VAT issues associated with converting to a REIT, which may be overlooked by property businesses in the current euphoria surrounding the introduction of REITs. Considers the issues of transferring properties between companies in different VAT groups (Transfer of a Going Concern (TOGC)), the Capital Goods Scheme (CGS), disapplication of the option to tax, and post-conversion issues. Illustrated by two worked examples relating to TOGC and CGS.
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT-REAL ESTATE INVESTMENT TRUSTS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 31/07/2006   L134367 134367-1001 06/08/2019 1 06/08/2019 Journal article