ABSTRACT
This chapter covers the general issues affecting property at all stages of the process, starting with property strategy itself and then covering decision making, using advisers, valuation, accounting and tax. These are all important areas that the occupier is likely to encounter at some stage in the process, and possibly on a regular basis. The chapter provides the broad technical framework to enable the occupier to take an intelligent informed approach to these issues as they arise, and to know when an issue should be addressed in detail. The occupational process, starting with acquisition, and moving on through occupation to disposal, is discussed in detail in Chapters 2 to 5.
