Market leading insight for tax experts
View online issue

Taxation of REITs: ringing in the changes

Speed read
The UK REIT regime is widely regarded as the government’s flagship property investment regime. Given the growing trend to use ‘onshore’ vehicles for UK property investment and the impending increase in the corporation tax rate to 25% from 1 April 2023, tax-exempt REITs are likely to be used more and more. The draft Finance Bill 2021/22 contains some proposed changes to the REIT regime, which are being made alongside the introduction of the asset holding company rules, to remove unnecessary barriers and make it more competitive internationally. A further comprehensive review of the REIT rules is intended to form part of the government’s wider funds review.

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.