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ARTICLE · 11 NOVEMBER 2008

Topical Tax Issues For Registered Providers

Smith & Williamson
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The current economic climate is having a significant effect on the strategies adopted by housing associations, both charitable and non-charitable, in providing lowcost home ownership (LCHO) units.

United KingdomReal Estate and Construction
Jonathan Pryor
Jonathan Pryor

The credit crunch and LCHO

The current economic climate is having a significant effect on the strategies adopted by housing associations, both charitable and non-charitable, in providing lowcost home ownership (LCHO) units. The package of measures and reforms announced by the Government in early September, in response to the challenges faced by the housing market, will also have an impact on strategic thinking.

In considering new profiles for development schemes designed to deliver this housing to the market, associations need to be aware of current tax developments which can give rise to unforeseen liabilities and could affect the financial viability of some schemes.

Charitable trading and LCHO

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