Tipping, Malvern; Bullard, Richard K. - In: Journal of Corporate Real Estate 9 (2007) 4, pp. 205-217
– Identification of the motives behind this approach. Accounting, taxation and capital release are identified as the main drivers when … the model first became widespread in the UK two decades ago. It is now driven by taxation and capital release. Originally …Purpose – Many established trading companies have had considerable capital value locked into their operational …