Tax Relief for Property Losses

Abstract

Refers to the value to property companies of tax losses and reliefs. Discusses the position of property investment companies and property trading companies. Deals with mixed activity companies and groups and capital allowances. Concludes that the emphasis is now on seeking to utilize falls in value for tax purposes rather seeking to postpone the taxation effects of increases in value.

Citation

Smith, T. (1991), "Tax Relief for Property Losses", Journal of Property Finance, Vol. 2 No. 2. https://doi.org/10.1108/09588689110033054