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Turn to advantage

By: Contributor(s): Series: Estates Gazette ; (0029) 22 July 2000, 122(1)Publication details: 2000Subject(s): Summary: Explains how a special purpose vehicle (SPV) can generate cash flow advantages by surrendering losses in PFI projects, though it must be trading for the losses to be eligible. Discusses the role of capital allowances; other costs and expenses and using consortium relief.
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Item type Current library Call number Copy number Status Barcode
Journal article London Journal article ABS62612 (Browse shelf(Opens below)) 1 Available 107396-1001

Explains how a special purpose vehicle (SPV) can generate cash flow advantages by surrendering losses in PFI projects, though it must be trading for the losses to be eligible. Discusses the role of capital allowances; other costs and expenses and using consortium relief.