Liquidity and Real estate investment trust: Difference between pages

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1.  
''Taxation - UK.''


An asset's ability to be turned into cash quickly and without significant loss compared with current market value.
(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.


2.  
The qualifying activities of REITs are exempt from UK Corporation Tax.


An entity’s ability to pay its obligations when they fall due, especially in the short term.
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.
 
 
3.
 
An entity's ability to source additional funds to meet its obligations, including in the medium and longer term.
 
 
4.
 
A financial measure designed to quantify an entity's ability to meet its obligations when they fall due.
* For non-financial organisations, simple measures of liquidity include the ''current ratio'' and the ''quick ratio''.
* For banks and other financial institutions, liquidity measures include those which identify how long the bank could survive if wholesale funds were to dry up and retail funding was heavily stressed. The survival period is normally measured in days.




== See also ==
== See also ==
* [[Authorisation]]
* [[Bricks and mortar]]
* [[Authority limits]]
* [[Corporate real estate]]
* [[Cash and cash equivalents]]
* [[Corporation Tax]]
* [[Cash forecasting]]
* [[Distribution]]
* [[Cash pool]]
* [[Investment]]
* [[Current ratio]]
* [[Investment company]]
* [[Deep market]]
* [[Investment trust]]
* [[Headroom target]]
* [[Law]]
* [[Illiquid]]
* [[Open-ended investment company]]
* [[Liquidation]]
* [[Property]]
* [[Liquidity buffer]]
* [[Real]]
* [[Liquidity Coverage Ratio]]
* [[Real economy]]
* [[Liquidity preference]]
* [[Real estate]]
* [[Liquidity management]]
* [[Liquidity premium]]
* [[Liquidity risk]]
* [[Money management]]
* [[Net stable funding ratio]]
* [[Quick ratio]]
* [[Run]]
* [[Security]]
* [[Security]]
* [[Solvency]]
* [[Tax]]
* [[Supply chain finance]]
* [[Unit trust]]
* [[CertICM]]
* [[Yield]]
 
 
=== Other resources ===
*[[Media:2015_06_June_-_Safety_first.pdf| Safety first, The Treasurer, 2015]]


[[Category:Liquidity_management]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Financial_products_and_markets]]

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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