| 000 | 01148cab a22002175a 4500 | ||
|---|---|---|---|
| 001 | L141315 | ||
| 008 | 071115e20071110xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u141315 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aLegg, Jonathan | |
| 245 | 0 | 0 | _aDown but not out |
| 260 | _c2007 | ||
| 490 |
_aEstates Gazette _v(0745) 10 November 2007, 154-156(3) |
||
| 520 | _aExamines the legislation governing Stamp Duty Land Tax (SDLT) as it applies to Property Investment Partnerships (PIPs). These are popular vehicles for investing in property for tax reasons. However the SDLT code, introduced in 2003, has introduced a complicated set of rules to be applied. The rules involve the transfer of interest in a partnership, as well as land in and out of a partnership. Examines two amendments in the Finance Act 2007 which have caused further problems for PIPs. The principles involved are simple but anti-avoidance measures have complicated the necessary calculations. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aFINANCE ACT 2003 |
| 650 | 2 | 4 | _aFINANCE ACT 2007 |
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aPROPERTY-PROPERTY FINANCE AND INVESTMENT | ||
| 942 | _n0 | ||
| 999 |
_c79455 _d79455 |
||