Taxation and Institutional Property Investment

Angus P. J. McIntosh and Stephen G. Sykes

Chapter 4 in A Guide to Institutional Property Investment, 1985, pp 62-90 from Palgrave Macmillan

Abstract: Abstract The influence of taxation has significantly contributed towards the growth of institutional property investment over the last 20 years and is discussed in Chapter 2. This was also one of the conclusions of the Wilson report on the financial institutions.[1] The purpose of this chapter is to introduce the main taxes as they affect property investment and the institutions.

Keywords: Pension Fund; Capital Gain; Capital Expenditure; Life Insurance Company; Industrial Building (search for similar items in EconPapers)
Date: 1985
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07154-8_4

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DOI: 10.1007/978-1-349-07154-8_4

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