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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.

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.