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Land-based PPPs

 
John Christian Corporate Tax Partner and Jennie Newton Senior Tax Associate Pinsent Masons look at some of the tax issues affecting land-based public-private partnerships
 
Despite the current downturn in property investment and development one area where development activity has the best chance of continuing is in relation to major land-based projects with public sector partners.
 
Public-private partnership — or PPP — is an umbrella term for many types of private sector collaboration with the public sector to deliver infrastructure or other projects. This article focuses on specific types of PPPs which have developed in recent years to generate value from public sector land holdings. The topic is littered with acronyms but the general term that has emerged for these projects is 'asset-backed vehicles' — or ABVs...
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