UK REITs have become the premier UK property investment vehicle. More changes to the REIT regime have been introduced as part of the government’s ongoing UK funds regime review. The changes will reduce barriers to entry to the regime and redevelopment of older property. Other potential changes being considered as part of the funds review, particularly the removal of barriers to investment in non-UK property and extending the definition of qualifying activities, should further enhance the regime’s attractiveness and could support compliance with the government’s net zero commitment.
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UK REITs have become the premier UK property investment vehicle. More changes to the REIT regime have been introduced as part of the government’s ongoing UK funds regime review. The changes will reduce barriers to entry to the regime and redevelopment of older property. Other potential changes being considered as part of the funds review, particularly the removal of barriers to investment in non-UK property and extending the definition of qualifying activities, should further enhance the regime’s attractiveness and could support compliance with the government’s net zero commitment.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
