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...
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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...
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