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Like pensions, the purchase of industrial and commercial property in enterprise zones is a tax efficient form of investment. However, those seeking this form of investment do not want the long wait associated with pensions.;This new edition presents opportunities to minimize income and corporation tax liabilities, and is updated taking the 1989 tax rates into consideration. Included are case studies and statutory references which explore the complicated factors involved, specimen forms, precedents, and examples from actual letters.;The book gives a zone by zone appraisal, discusses VAT implications following the EEC ruling, and direct investment in property or via shares in an enterprise zone property scheme.