000			01401cab a2200277 4500
001			ABS67566
008			040305n2004 000 0 eng u
035			_a(Sirsi) u125344
100			_aKehinde, B.
245			_aStrategies for fiscal strength
260			_c2004
490			_aEstates Gazette _v(0404) 24 January 2004, 100-102(3)
520			_aExamines the arguments whether tax efficiency for property investors may be achieved through forming a limited liability property investment company. Looks at the relative advantages of corporate and private ownership, how to minimise Corporation Tax and the Capital Gains Tax implications when investors have to account for rental income. Concludes that companies used for rental investment are marginally advantageous when looking at income, are particularly useful, from an income perspective, if the investor reinvests the profits for further purchases and companies may be better vehicles for property trading and development. Table showing the five rates of Corporation Tax.
590			_aABS
650			_aSTAMP DUTY LAND TAX
650			_aSTAMP DUTY
650			_aRENTAL INCOME
650			_aPROPERTY INVESTMENT COMPANIES
650			_aLIMITED LIABILITY COMPANIES
650			_aCORPORATION TAX
650			_aCAPITAL GAINS TAX
650			_aPROPERTY INVESTMENT
650			_aTAX EFFICIENCY
690			_aTAXATION
942			_n0
999			_c74247 _d74247