| 000 | 01101cam a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS63720 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u111463 | ||
| 245 | _aFind the REIT solution | ||
| 260 | _c2001 | ||
| 490 |
_aEstates Gazette _v(0110) 10 March 2001, 153(1) |
||
| 520 | _aThe March 2001 Budget did not bring tax transparency to exempt bodies (eg pension funds) that are members of property investment limited liability partnerships (PILLPs). Instead, it has provided that such bodies will be taxed on the share of the income and gains they receive as a member of a PILLP. Discusses the current situation, and recommends the industry address the Revenue's concernes about UK REITs. Notes that government policy is compelling industry players to look for credible legal structures outside the UK. | ||
| 590 | _aABS | ||
| 650 | _aPROPERTY INVESTMENT LIMITED LIABILITY PARTNERSHIPS | ||
| 650 | _aPILLPS | ||
| 650 | _aTRANSPARENCY | ||
| 650 | _aPROPERTY INVESTMENT VEHICLES | ||
| 650 | _aREITS | ||
| 650 | _aTAXATION | ||
| 690 | _aINVESTMENT | ||
| 942 | _n0 | ||
| 999 |
_c66416 _d66416 |
||