000 00992cab a22001935a 4500
001 L142473
008 080215s2007 xxk f 000 0 eng d
035 _a(Sirsi) u142473
041 0 _aeng
100 1 _aTipping, Malvern
245 0 0 _aSale-and-leaseback as a British real estate model
260 _c2007
490 0 _aJournal of Corporate Real Estate
_v9(4) 2007, 205-217(13)
520 _aSeeks to identify trends in sale-and-leaseback, the most common model in the UK for splitting operational property from core business activity. Identifies motivations of both operational businesses and property investors in adopting this model. Examines recent trends. Finds accounting, taxation and capital release to be the main factors when this model was first widely used in the UK two decades ago. Suggests how the model might develop in UK in future.
651 4 _aUnited Kingdom
_y
690 _aPROPERTY-PROPERTY FINANCE AND INVESTMENT
700 1 _aBullard, Richard K
942 _n0
999 _c79850
_d79850