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Series: Estates Gazette ; (0312) 22 March 2003, 125(1)Publication details: 2003Subject(s): Summary: Rent factoring, the property finance technique of selling the right to receive rents has been affirmed by CA in "John Lewis Properties plc v Inland Revenue Commissioners" (CA [2003] PLSCS 20). Considers advantages for buyers and sellers. As at 27 May 2003, the Inland Revenue are seeking leaving to appeal to HL.

Rent factoring, the property finance technique of selling the right to receive rents has been affirmed by CA in "John Lewis Properties plc v Inland Revenue Commissioners" (CA [2003] PLSCS 20). Considers advantages for buyers and sellers. As at 27 May 2003, the Inland Revenue are seeking leaving to appeal to HL.