Journal of Property Finance: Volume 4 Issue 1

Some taxation aspects of property in recession

David Whiscombe

Suggests that the current property recession means that advisersare now in the possibly unfamiliar position of dealing with the taxationconsequences of realised and unrealised…

Capital allowances and property financing arrangements

Jimmy James

Considers the changing financial marketplace and how taxation andcapital allowances assist in the realisation of long term fundingarrangements. Shows, using example projects, how…

The Berlin office market and the technical process of restitution in a unified Germany

Guy Duckworth

Reports on the joint declaration made by the West and East Germangovernments on the Settlement of Unresolved Property Claims which becamepart of the Unification Treaty in 1990 and…

Funding university student accommodation

Peter Cohen

Suggests that the explosion in demand by universities and collegesfor student accommodation is one of the very welcome “greenshots” in an otherwise very depressed UK property…

The resurgence of real estate investment trusts

Richard B. Jennings

Describes the resurgence of the equity real estate investmenttrusts (REITs) which are becoming major sources of equity capital fordebt reduction and for acquisitions of performing…

Investing in information technology

Chris Garbett

Shows that investment in computers and IT can be a criticalinvestment decision, and that making the correct investment decision isas important as choosing company location or…

Property Lending Survey 1993

Mike Riley, David Isaac

Describes a survey carried out by Chesterton Financial and theUniversity of Greenwich when 76 banks and financial institutionsresponded to a written questionnaire. Summarises the…

Sale and leasebacks: a case study

J.W.W Fox

Suggests that the sale and leaseback of property provides a way forowner‐occupiers to redistribute capital invested in property with eitherthe release of capital or its…

Great expectations? The impact of the property slump on BES‐assured tenancies in 1990/91

Tony Crook, John Hughes, Peter Kemp

Describes how the Business Expansion Scheme (BES) was extended toassure tenancy housing rental companies in 1988. Presents results of astudy of the assured tenancy companies…