| 000 | 00963cab a2200181 4500 | ||
|---|---|---|---|
| 001 | ##L134367 | ||
| 008 | 060731n2006 000 0 eng u | ||
| 035 | _a(Sirsi) u134367 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aClarkson, Andrea | |
| 245 | 0 | 0 |
_aREITs _bstaying clear of the VAT traps |
| 260 | _c2006 | ||
| 490 | 0 |
_aProperty Forecast _v9(06) June 2006, 12-13(2) |
|
| 520 | _aLooks at the VAT issues associated with converting to a REIT, which may be overlooked by property businesses in the current euphoria surrounding the introduction of REITs. Considers the issues of transferring properties between companies in different VAT groups (Transfer of a Going Concern (TOGC)), the Capital Goods Scheme (CGS), disapplication of the option to tax, and post-conversion issues. Illustrated by two worked examples relating to TOGC and CGS. | ||
| 651 | 4 |
_aUnited Kingdom _y |
|
| 690 | _aPROPERTY-PROPERTY FINANCE AND INVESTMENT-REAL ESTATE INVESTMENT TRUSTS | ||
| 942 | _n0 | ||
| 999 |
_c77483 _d77483 |
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