| 000 | 00866cam a2200205 4500 | ||
|---|---|---|---|
| 001 | ABS66561 | ||
| 008 | 030403n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u121893 | ||
| 245 | _aTaking factors into account | ||
| 260 | _c2003 | ||
| 490 |
_aEstates Gazette _v(0312) 22 March 2003, 125(1) |
||
| 520 | _aRent factoring, the property finance technique of selling the right to receive rents has been affirmed by CA in "John Lewis Properties plc v Inland Revenue Commissioners" (CA [2003] PLSCS 20). Considers advantages for buyers and sellers. As at 27 May 2003, the Inland Revenue are seeking leaving to appeal to HL. | ||
| 590 | _aABS | ||
| 650 | _aRENT FACTORING SCHEMES | ||
| 650 | _aJOHN LEWIS PROPERTIES PLC v INLAND REVENUE COMMISSIONERS | ||
| 650 | _aCORPORATION TAX | ||
| 650 | _aCHARGEABLE GAIN | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 999 |
_c72444 _d72444 |
||