UK REITS - THE STRUCTURE OF REAL ESTATE INVESTMENT TRUSTS


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REITS Introduction
 
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UK REIT

Information covering the UK REIT Scheme, Real Estate Investment Trust.

 


The Structure of UK REITS


A UK REIT will be in the form of a company but, importantly, not an Open Ended Investment Company (OEIC). The company must be publicly listed on a Recognised Stock Exchange. It must also be tax resident in the UK and not be dual resident in any other jurisdiction. These conditions must be met for a company wishing to become a UK REIT.


The company must have only one class of ordinary shares in issue and have no other classes of shares.

REITS


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We hope that these pages will provide useful background and useful information on the REIT issue.