Chapter CIRD60065
| Published date | 11 March 2016 |
| Record Number | CIRD60065 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
A Real Estate Investment Trust (REIT) is a vehicle that allows an investor to obtain broadly similar returns from their investment, as they would have, had they invested directly in property. The vehicle is a limited company (or a group of such companies), required to invest mainly in property and to pay out 90% of the profits from its property rental business as dividends to shareholders.
Further information on REITs can be found in the “Guidance on Real Estate Investment Trusts”.
Land Remediation Relief and a REITA REIT can claim Land Remediation relief on qualifying land remediation...
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