REITS

Peter Jackson (Taylor Wessing) examines the tax issues surrounding a UK REIT group which wishes to purchase shares in a UK resident and a non-UK resident SPV.

Your guide to the key measures

James Bullock looks at the activist group's failed attempt to challenge HMRC

Nicola Westbrooke and Simon Yeo report that HMRC has listened constructively to criticisms made when the punative 15% SDLT charge was devised

The government intends to launch more than 30 tax consultations this year

New tax rules are intended to address concerns that the current tax regime acts as a barrier to launches of investment trusts. Ian Zeider reviews the detail.

Nicola Westbrooke and Punit Nathwani explain why it is now easier and cheaper for property investment groups to access tax exemptions

John Challoner and Kristy Cooper explain why the changes to the REIT regime due to be implemented in FA 2012 will provide a boost to the property market.

The government is consulting on possible changes to the taxation of income received by REITs investing in other REITs and the role that the REIT regime can play in social housing.

We’ve now had a year to get used to the coalition government, so this feels like a good time to look at how tax law, as it affects the property industry, is evolving.