Strategies for fiscal strength
Series: Estates Gazette ; (0404) 24 January 2004, 100-102(3)Publication details: 2004Subject(s): Summary: Examines the arguments whether tax efficiency for property investors may be achieved through forming a limited liability property investment company. Looks at the relative advantages of corporate and private ownership, how to minimise Corporation Tax and the Capital Gains Tax implications when investors have to account for rental income. Concludes that companies used for rental investment are marginally advantageous when looking at income, are particularly useful, from an income perspective, if the investor reinvests the profits for further purchases and companies may be better vehicles for property trading and development. Table showing the five rates of Corporation Tax.| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS67566 (Browse shelf(Opens below)) | 1 | Available | 125344-1001 |
Examines the arguments whether tax efficiency for property investors may be achieved through forming a limited liability property investment company. Looks at the relative advantages of corporate and private ownership, how to minimise Corporation Tax and the Capital Gains Tax implications when investors have to account for rental income. Concludes that companies used for rental investment are marginally advantageous when looking at income, are particularly useful, from an income perspective, if the investor reinvests the profits for further purchases and companies may be better vehicles for property trading and development. Table showing the five rates of Corporation Tax.