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Journal of Property Finance
ISSN: 0958-868X
Merged into: Journal of Property Valuation and Investment
Online from: 1990
Subject Area: Built Environment
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Some taxation aspects of property in recession
Downloads: The fulltext of this document has been downloaded 1038 times since 2006
DOI (Permanent URL): 10.1108/09588689310037364
Article citation: David Whiscombe, (1993) "Some taxation aspects of property in recession", Journal of Property Finance, Vol. 4 Iss: 1, pp. -
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| Title: Some taxation aspects of property in recession | ||||
| Author(s): David Whiscombe | ||||
| Journal: Journal of Property Finance | ||||
| Year: 1993 Volume: 4 Number: 1 | ||||
| DOI: 10.1108/09588689310037364 | ||||
| Publisher: MCB UP Ltd | ||||
| Abstract: Suggests that the current property recession means that advisers are now in the possibly unfamiliar position of dealing with the taxation consequences of realised and unrealised losses on investment properties. Highlights some relevant taxation points arising, and describes two specific strategies which may be available. Concludes that one of these strategies takes advantage of current depressed values to create a loss for capital gains purposes; the other suggests a way of achieving relief against income profits for capital losses. | ||||
| Keywords: Deferred taxation, Investment property, Recession, Taxation. |
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