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ARTICLE · 04 DECEMBER 2012

AIM Opens To UK-REITs

Charles Russell Speechlys LLP
Charles Russell Speechlys LLP
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Charles Russell Speechlys LLP

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The real estate investment trust regime (the "REIT Regime") enables qualifying companies to elect to be treated as REITs for tax purposes.

United KingdomReal Estate and Construction
Mark Howard
Mark Howard

The Finance Act 2012

The real estate investment trust regime (the "REIT Regime") enables qualifying companies to elect to be treated as REITs for tax purposes. The main tax advantage is that REITs are exempt from corporation tax on the profits and capital gains of their qualifying property rental businesses.

The Finance Act 2012 introduced legislation to improve the REIT Regime by addressing barriers to entry and investment. One of the key improvements is the amendment of the Corporation Tax Act 2010 to relax the requirement for REITs to be listed on a recognised stock exchange, thereby allowing REITs to be admitted to trading on AIM or its foreign equivalent (subject to the usual eligibility requirements).

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