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ARTICLE · 08 JUNE 2023

Listing REITs – Certainty In An Uncertain Time

Ogier
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Listing a real estate investment trust on The International Stock Exchange has long been a popular option and TISE is the second largest market for all listed UK real estate investment trusts.

European UnionFinance and Banking
Kate McCaffrey
Kate McCaffrey
Lucy Chambers
Lucy Chambers
Emily Renouf
Emily Renouf
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Listing a real estate investment trust on The International Stock Exchange has long been a popular option and TISE is the second largest market for all listed UK real estate investment trusts.

Whilst the UK Finance Act 2022 (UK FA) has led to a relaxation to the real estate investment trust (REIT) conditions and begs the question as to whether a listing is still relevant, listing on The International Stock Exchange (TISE) remains an attractive and certain option for REITs.

The UK Corporation Tax Act 2010 (CTA) previously required UK REITs to be listed or traded on a recognised stock exchange and this requirement was, in practice, frequently met by a listing on TISE, which does not have a trading requirement.

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