CFA and Real estate investment trust: Difference between pages
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''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 == | == 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]] | |||
[[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.
