000 00947cam a2200265 4500
001 ABS62612
008 000000n2000 000 0 eng u
035 _a(Sirsi) u107396
100 _aMeredith, S.
245 _aTurn to advantage
260 _c2000
490 _aEstates Gazette
_v(0029) 22 July 2000, 122(1)
520 _aExplains 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.
590 _aABS
650 _aSPECIAL PURPOSE VEHICLE
650 _aLOSSES
650 _aTAX DEDUCTIONS
650 _aCASH FLOW
650 _aPFI PROJECTS
650 _aCAPITAL ALLOWANCES
650 _aCONSORTIUM RELIEF
690 _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT
700 _aElphicke, C.
942 _n0
999 _c64211
_d64211