Market leading insight for tax experts
View online issue

The REIT Characteristics?

Richard White Partner and Head of Property at Ernst & Young LLP and Matt Maltz Tax Manager in Real Estate at Ernst & Young LLP consider the likely characteristics of a UK REIT
With consultation regarding a proposed UK real estate investment trust (REIT) announced by the Government in the recent Pre-Budget Report the onus is on professional advisers the real estate industry the Inland Revenue and the Government to work together to structure a vehicle that achieves mutual and maximum benefit. In anticipation of that consultation this article will discuss at a high level some of the key issues and questions that will arise at various stages in the REIT's lifecycle and which should be considered now. These issues are based around the characteristics of...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.