Budget 2004: Reform of Tax Treatment of Property Investment

• Author:
• Lee Nuttall

Having accepted the arguments for encouraging increased institutional investment in UK property, the Inland Revenue is now consulting on the shape and features of a new Property Investment Fund (PIF). It is not intended to restrict PIFs to residential property, as was originally feared. They will cover commercial and residential investment.

The aim is to explore the scope for a wide-ranging reform of the tax treatment of property investment, with the aim of aligning the after-tax returns fro... (101 more words)

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