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The United Kingdom Tax-Advantaged Real Estate Investment Trust Regime  


Author:  Robert Gaut.; Nigel Heilpern.; Nick Thornton.


Source: Volume 21, Number 05, May/June 2008 , pp.13-16(4)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

UK REITs are exempt from corporation tax and income tax on rental income from relevant real estate, and also exempt from corporation tax on chargeable gains on gains realized on the disposal of relevant real estate. REIT distributions are, however, generally subject to withholding tax.

Keywords: UK Reits; corporate taxation; income taxation

Affiliations:  1: Fried Frank LLP; 2: Fried Frank LLP; 3: Fried Frank LLP.

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