Unitisation - the tax implications
Language: English Series: Estates Gazette ; (8804) 30 January 1988, 59-60(2)Publication details: 1988Subject(s): Summary: The purpose of this article is to set out some of the tax implications associated with the various forms of property investment , distinguishing between single property unit trusts ( SPUTS ), single asset property companies ( SAPCOs ) and property income certificates ( PINCS ). Concludes with an examination of the effect of the 1987 Finance Acts on investment tax.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS38760 (Browse shelf(Opens below)) | 1 | Available | 12275-1001 |
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The purpose of this article is to set out some of the tax implications associated with the various forms of property investment , distinguishing between single property unit trusts ( SPUTS ), single asset property companies ( SAPCOs ) and property income certificates ( PINCS ). Concludes with an examination of the effect of the 1987 Finance Acts on investment tax.