000			01206cab a2200181 4500
001			L130857
008			050907n2005 000 0 eng u
035			_a(Sirsi) u130857
041	0		_aeng
100			_aImber, Austen
245			_aFrom owner to tenant
260			_c2005
490			_aEstates Gazette _v(0535) 3 September 2005, 108-109(2)
520			_a"Mainly for students" article explains the concept of sale and leaseback from the surveyor's perspective. A sale and leaseback involves a company as owner-occupier selling a freehold property and remaining in occupation by way of a lease. Examines the business and property issues that a surveyor might be called to advise on: review of property holdings, maximisation of the sale price and rent and lease terms. Looks at the relevant accounting, financial and wider corporate issues and discusses how sale and leaseback can be used to sell the property as an investment interest for an amount greater than would be achieved with a vacant possession interest. Sale and leaseback is an example of surveyors' management consultancy work.
590			_aIKA130905
690			_aPROPERTY-COMMERCIAL PROPERTY-LEASED COMMERCIAL PROPERTY
942			_n0
999			_c75841 _d75841