UK REITS - REAL ESTATE INVESTMENT TRUSTS


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UK REIT

Information and news covering REITS, Real Estate Investment Trusts.

 


Welcome to TaxWorld's Dedicated REITS Section


REIT BACKGROUND

Real estate investment trusts were first established in the United States and subsequently in the Netherlands and Australia. They were a means to invest in a portfolio of residential and commercial property.


UK REITS

For many years the Treasury resisted the idea of introducing REITS. However, following a report on housing supply in the UK by Kate Barker, they reconsidered their position and issued a consultation paper on the form that REITS should take. The first part of the consultation ended in July 2004 but the issue was raised again as part of the Budget 2005 discussion paper. In this the Government published a summary of the format which it intended REITS to take. This was followed by draft legislation which is likely to be enacted in 2006.

REIT


The follwing pages of TaxWorld examine REITS in more depth:


We hope that these pages will provide background and useful information on the issue, preparing you to make informed and sensible decisions in this area.