Conduct risk and Real estate investment trust: Difference between pages

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''Corporate governance and risk management''
''Taxation - UK.''


1.
(REIT).


The risk that an organisation or an individual may behave unethically, illegally, or contrary to the organisation's or the market's codes of practice.
Under UK law and tax rules, a real estate investment trust is a UK company that invests in properties let to third parties, and distributes at least 90% of its profits to shareholders.


The qualifying activities of REITs are exempt from UK Corporation Tax.


2.
Shareholders in the REIT are taxed on distributions of related profits and gains from the REIT, in such a way as to leave them in the same after-tax position as if they had invested directly into the properties held by the REIT.


The adverse consequences of such a breach.


== See also ==
* [[Bricks and mortar]]
* [[Corporate real estate]]
* [[Corporation Tax]]
* [[Distribution]]
* [[Investment]]
* [[Investment company]]
* [[Investment trust]]
* [[Law]]
* [[Open-ended investment company]]
* [[Property]]
* [[Real]]
* [[Real economy]]
* [[Real estate]]
* [[Security]]
* [[Tax]]
* [[Unit trust]]


<span style="color:#4B0082">'''''$375bn in conduct fines'''''</span>
[[Category:Accounting,_tax_and_regulation]]
 
[[Category:The_business_context]]
:"Conduct risk is now systemic in scale.
[[Category:Corporate_finance]]
 
[[Category:Investment]]
:In the past five years, banks globally have paid some $375bn in conduct fines, and misconduct has damaged trust in financial services.
[[Category:Long_term_funding]]
 
[[Category:Identify_and_assess_risks]]
:Identifying malpractice techniques is the essential first step to forestalling them, in particular if there is a limited core group of identifiable practices."
[[Category:Manage_risks]]
 
[[Category:Risk_frameworks]]
 
[[Category:Risk_reporting]]
:''The Treasurer magazine, September/October 2017, p37 - Gerry Harvey, chief executive of the FICC Markets Standards Board (FMSB).''
[[Category:Financial_products_and_markets]]
 
 
==See also==
* [[ACT Ethical Code]]
* [[Code of conduct]]
* [[Code of practice]]
* [[Conduct]]
* [[Corporate governance]]
* [[Financial Conduct Authority]]
* [[FMSB]]
* [[Front-running]]
* [[Layering]]
* [[Market corners]]
* [[Ramping]]
* [[Risk management]]
* [[Spoofing]]
* [[Squeeze]]
* [[Wash trading]]

Revision as of 15:19, 9 July 2022

Taxation - UK.

(REIT).

Under UK law and tax rules, a real estate investment trust is a UK company that invests in properties let to third parties, and distributes at least 90% of its profits to shareholders.

The qualifying activities of REITs are exempt from UK Corporation Tax.

Shareholders in the REIT are taxed on distributions of related profits and gains from the REIT, in such a way as to leave them in the same after-tax position as if they had invested directly into the properties held by the REIT.


See also

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