| 000 | 01082cab a2200205 4500 | ||
|---|---|---|---|
| 001 | ##L132474 | ||
| 008 | 060213n2006 000 0 eng u | ||
| 035 | _a(Sirsi) u132474 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aBrecker, Nick | |
| 245 | 0 | 0 | _aAllowable turns into prohibited |
| 260 | _c2006 | ||
| 490 | 0 |
_aEstates Gazette _v(0605) 4 February 2006, 270(1) |
|
| 520 | _aReports on the decision in the December pre-Budget statement to remove all tax advantages for personal property such as holiday homes or buy-to-let residential properties bought through self-invested pension funds (SIPPs). Warns that large tax clawbacks await those who purchase residential property through SIPPs and that SIPPs will be restricted to a borrowing maximum of 50% of pre-borrowing fund value. It is however still possible to buy business property using a SIPP. Advises considering property funds as an alternative SIPPinvestment. | ||
| 590 | _aIKA140206 | ||
| 650 | 2 | 4 | _aFINANCE ACT 2004 S157 |
| 650 | 2 | 4 | _aFINANCE ACT 2004 S242 |
| 690 | _aPROPERTY-PROPERTY FINANCE AND INVESTMENT | ||
| 942 | _n0 | ||
| 999 |
_c76466 _d76466 |
||