| 000 | 01198cam a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS67943 | ||
| 008 | 040617n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u126492 | ||
| 100 | _aSimpkins, E. | ||
| 245 | _aDerivative trading to be less taxing | ||
| 260 | _c2004 | ||
| 490 |
_aRICS Business _vMay 2004, 11(1) |
||
| 520 | _aDraws attention to a largely unnoticed change in the tax rules, which will soon allow losses made speculating on movements in the various Investment Property Databank indices of property returns to be offset against tax in the same way as real estate speculation losses. Predicts that this change will allow the development of a huge market in property derivatives, which could outstrip the value of transactions in direct property within a few years. Suggests that investment professionals should welcome this development as it improves the attractiveness of property as an asset class. | ||
| 590 | _aABS | ||
| 590 | _aABS | ||
| 650 | _aASSET CLASSES | ||
| 650 | _aOFFSET | ||
| 650 | _aPROPERTY DERIVATIVES | ||
| 650 | _aTAXATION | ||
| 650 | _aINVESTMENT PROPERTY DATABANK | ||
| 650 | _aPROPERTY INVESTMENT | ||
| 690 | _aINVESTMENT | ||
| 942 | _n0 | ||
| 999 |
_c117528 _d117528 |
||