This guidance applies to worldwide group periods of account ending before or straddling 1 April 2017.

Treatment of UK-REITs

A company or a group of companies may, if it carries on a qualifying property business and satisfies certain conditions, become a Real Estate Investment Trust (referred to in HMRC guidance as a UK-REIT). Full details of the UK-REIT regime are to be found in the Guidance on Real Estate Investment Trusts (GREIT) manual.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.