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.
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References and Further Reading
Wilson, Sir Harold, Committee to Review the Functioning of Financial Institutions, Cmd 7937 (HMSO, 1980).
Kay, J.A. and King, M.A. The British Tax System (Oxford University Press, 1980).
Galbraith, J.K., The Affluent Society (Hamish Hamilton, 1958).
Davies, F.R., Introduction to Revenue Law (Sweet and Maxwell, 1980).
Pinson, B., Pinson on Revenue Law, 5th edn (Sweet and Maxwell, 1982).
Stapleton, T., ‘Capital Allowances — the Neglected Factor’, Estates Gazette, vol. 266, 7 May 1983, pp. 499–501.
McIntosh, A.P.J., ‘Funding Hi-Tech Industrial Property’, Estates Gazette, vol. 269, 25 February 1984, pp. 710–12.
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© 1985 Angus P.J. McIntosh and Stephen G. Sykes
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McIntosh, A.P.J., Sykes, S.G. (1985). Taxation and Institutional Property Investment. In: A Guide to Institutional Property Investment. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07154-8_4
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DOI: https://doi.org/10.1007/978-1-349-07154-8_4
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-07156-2
Online ISBN: 978-1-349-07154-8
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