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An Investment of Lessor Interest

Journal of Property Finance

ISSN: 0958-868X

Publication date: 1 December 1991

Abstract

Outlines a form of investment, similar to an institutional sale and leaseback agreement, but which escalates the rent payable for up to 35 years and can provide the tenant with appreciation benefits. Discusses the Occupational Tenancy and provides examples of option premiums. Concludes that each case requires an individual auditor′s comment as the rules and interpretations are complex.

Keywords

Citation

Miles, P. (1991), "An Investment of Lessor Interest", Journal of Property Finance, Vol. 2 No. 3. https://doi.org/10.1108/09588689110034828

Publisher

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MCB UP Ltd

Copyright © 1991, MCB UP Limited