000 00938cab a2200193 4500
001 ##L133720
008 060605n2006 000 0 eng u
035 _a(Sirsi) u133720
041 0 _aeng
100 1 _aFletcher, Ian
245 0 0 _aHow SIPP volte-face left us with GDCVs
260 _c2006
490 0 _aProperty Forecast
_v9(5) May 2006, 4-5(2)
520 _aDiscusses HM Treasury's reversal of its decision that residential property is eligible for Self-Invested Personal Pensions. Reviews the new proposition of the Genuinely Diverse Commercial Vehicle (GDCV). Outlines the qualifying conditions for GDCVs. Points out that the burden of proof that a fund provides no non-pension benefit rests on the vehicles, and mentions the problems this may cause.
590 _aIKA060606
650 2 4 _aSELF-INVESTED PERSONAL PENSIONS
690 _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY FINANCE AND INVESTMENT
942 _n0
999 _c77174
_d77174