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ARTICLE · 04 DECEMBER 2006

Real Estate Investment Trusts: Draft Guidance Published

CMS Cameron McKenna Nabarro Olswang
Explore more from CMS Cameron McKenna Nabarro Olswang

On 30 November 2006 HM Revenue & Customs (HMRC) published draft guidance on the UK Real Estate Investment Trusts (REITs) regime.

United KingdomReal Estate and Construction
Mark Nichols
Mark Nichols
Michael Boutell
Michael Boutell
Richard Croker
Richard Croker

On 30 November 2006 HM Revenue & Customs (HMRC) published draft guidance on the UK Real Estate Investment Trusts (REITs) regime. This represents HMRC’s view on how the legislation (contained in the Finance Act 2006 and regulations made on 1 November 2006) will be interpreted and applied by HMRC. We will be updating our popular Q&As on REITs soon but please Click Here to read about some points of immediate note.

This article was written for Law-Now, CMS Cameron McKenna's free online information service. To register for Law-Now, please go to www.law-now.com/law-now/mondaq

Law-Now information is for general purposes and guidance only. The information and opinions expressed in all Law-Now articles are not necessarily comprehensive and do not purport to give professional or legal advice. All Law-Now information relates to circumstances prevailing at the date of its original publication and may not have been updated to reflect subsequent developments.

The original publication date for this article was 01/12/2006.

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