Corporate Tax Groups – Special rules for Investment Trusts, VCTs and REITs

 CGT, Corporate Groups, Investment Trusts, REITs, Venture Capital Schemes  Comments Off on Corporate Tax Groups – Special rules for Investment Trusts, VCTs and REITs
Feb 262015
 

It has been a while since we last discussed corporate groups, and the notion of intra-group transfers. In this article we shall look at the rules as they apply to investment trusts, VCTs, REITs and other types of company that have a special tax status.

(This article can be downloaded in pdf format at Academia.edu.)

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An Introduction to Real Estate Investment Trusts

 Investment Tax, Property Tax, REITs  Comments Off on An Introduction to Real Estate Investment Trusts
Oct 252013
 

A Real Estate Investment Trust – or REIT for short – is a property investment company which pays no tax on the income and capital gains derived from its rental assets. Instead, the tax is effectively transferred to the shareholders, who are treated as if they had invested directly in the underlying properties.

In this introductory article, we shall look at how the tax legislation achieves this result. We shall go on to look at other aspects of the REIT regime in subsequent articles.

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