000 00781cab a2200217 4500
001 ABS40716
008 090401t1989 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u25689
041 _aeng
100 _aBounsall, C.I.
245 _aBuying property abroad: two taxation traps
260 _c1989
350 _a0
490 _aEstates Gazette
_v(8915) 15 April 1989, 83-208(2)
520 _aLooks at the effect of Income and Corporation Taxes Act 1988 s347-350 on money borrowed overseas to buy property abroad in the light of a recent case in Spain . Also looks at a Spanish tax which can involve purchases in a substantial and unexpected liability, Plus Valia.
650 _aFOREIGN
650 _aPROPERTY
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c17260
_d17260