TY  - JOUR
AB  - 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.
VL  - 2
IS  - 2
SN  - 0958-868X
DO  - 10.1108/09588689110033054
UR  - https://doi.org/10.1108/09588689110033054
AU  - Smith Trevor
PY  - 1991
Y1  - 1991/01/01
TI  - Tax Relief for Property Losses
T2  - Journal of Property Finance
PB  - MCB UP Ltd
Y2  - 2024/09/23
ER  -