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ARTICLE · 07 MAY 2014

Real Estate Update: Spring 2014

Mayer Brown
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At the Autumn Statement delivered in December last year, it was confirmed that, with effect from 1 April 2014, UK real estate investment trusts and their foreign equivalents will be able to invest in another UK REIT without prejudicing that REIT’s qualifying status.

United KingdomReal Estate and Construction
Philippa Thomas
Philippa Thomas
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Keywords: REITS, property investment, landlords, guarantors, tenants

REITs - A FURTHER BOOST FOR THE UK'S PROPERTY INVESTMENT SECTOR

At the Autumn Statement delivered in December last year, it was confirmed that, with effect from 1 April 2014, UK real estate investment trusts ("REITs") and their foreign equivalents will be able to invest in another UK REIT without prejudicing that REIT's qualifying status. As we explain below, this could have a significant impact on the UK property investment sector.

What is a REIT?

A UK REIT is a UK property company (or group) that has elected for REIT status with HM Revenue & Customs ("HMRC") and operates in accordance with the UK's REIT rules.

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