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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:
Auditors,
Investment,
Investment property,
Landlord,
Rental growth,
Sale and leaseback,
Tenancy
© MCB UP Limited
1991
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