TITLE

Taxing times

AUTHOR(S)
Rose, Simon; Dakin, James
PUB. DATE
November 2005
SOURCE
Lawyer;11/21/2005, Vol. 19 Issue 45, p25
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article discusses significant developments in the area of property law in Great Britain in 2005. The commercial property market has welcomed the tax relief that the introduction of the Unit Trusts and Stamp Duty Land Tax promises but are wondering whether HM Revenue & Customs will carry out its threat to withdraw the relief if it is abused. The property derivatives market has come of age, with property interest certificates and swaps emerging as key product classes.
ACCESSION #
19047728

 

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