Tax legislation
Below you'll find a collection of tax legislation and policy documents from HMRC and other
specialist sources.
Please note: The documents in this library have been provided by Reita members and other external
sources. Reita takes no responsibility for the accuracy or timeliness of the information. Investors
should not rely solely on this information and should seek financial advice. Please read our
important information.
Tax legislation
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Corporation Tax Act 2010 – HMRC Brief 04/10 (pdf, 20.2KB) Source: HM Revenue and Customs, Apr 2010 The Corporation Tax Act 2010 has come into force. The primary REITs legislation is now in Part 12 of this act. See HMRC Brief 04/10 for more information. |
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British Property Federation Pre-Budget Report 2008 round up (pdf, 58KB) Source: British Property Federation, Nov 2008 The British Property Federation give their summary of how the Chancellor's pre-Budget announcement will affect the property industry... |
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Implications for Real Estate - Deloittes pre-Budget report 2008 REITs (pdf, 162KB) Source: Deloittes, Nov 2008 Deloittes give their summary of how the Chancellor's pre-Budget announcement will affect the property industry... |
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UK REITs guidance (pdf, HM Treasury, Dec 06) Follow the link to get the full guideline documents prepared by HMRC on the interpretation of the legislation relating to UK-REITs. |
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REIT alert - publication of final legislation (pdf, 184KB) Source: Ernst & Young, Nov 2006 Ernst & Young's summary of the final REITs legislation, with a round up of the four final regulations and next steps. |
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Explanatory memorandum to UK REITs regulations 2006 (pdf, 8.94KB) Source: HM Revenue and Customs, Nov 2006 Explanatory memorandum to: The REITs (breach of conditions) regulations 2006, The REITs (financial statements of group REITs) regulations 2006 , The REITs (joint ventures) regulations 2006 and The REITs (assessment and recovery of tax) regulations 2006 |
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The REITs (financial statements of group REITs) regulations 2006 No 2865 (pdf, 20.2KB) Source: HM Revenue and Customs, Nov 2006 This document covers the requirements of the special financial statements for tax purposes that REITs will need to prepare on an annual basis and present to HM Revenue & Customs (HMRC). |
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The REITs (assessment and recovery of tax) regulations 2006 No 2867 (pdf, 21.4KB) Source: HM Revenue and Customs, Nov 2006 This document covers the rules relating to distributions from a REIT and the requirement to withhold tax/pay gross to shareholders and account for tax to HMRC. |
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Impact on the real estate industry: A response to the Government’s budget announcement (pdf, 169KB) Source: Deloitte & Touche LLP, 22 Mar 2006 A response paper from Deloitte to the Government’s budget announcement, including a summary of the main announcements, other amendments, the impact on non UK investors, REITs for retailers/hotel groups, and stamp duty and land tax. |
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UK Real Estate Investment Trusts: A discussion paper (pdf, 269KB) Source: Policy document, British Property Federation (BPF), Investment Property Forum (IPF), Royal Institute of Chartered Surveyors (RICS), May 2005 This is a response to the Treasury's Discussion Paper on UK Real Estate Investment Trusts published in March 2005. It reflects the views of a pan-industry group comprising the BPF, IPF and RICS and also incorporates the work carried out by a group of industry technical experts who have been considering the specific tax questions posed in the paper. |
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UK Real Estate Investment Trusts: Media briefing (pdf, 53KB) Source: Policy document, British Property Federation (BPF), Investment Property Forum (IPF), Royal Institute of Chartered Surveyors (RICS), May 2005 This is a response to the Treasury's Discussion Paper on UK Real Estate Investment Trusts published in March 2005, in the form of a media briefing. |
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UK Real Estate Investment Trusts: Appendix one (pdf, 139KB) Source: Policy document, British Property Federation (BPF), Investment Property Forum (IPF), Royal Institute of Chartered Surveyors (RICS), May 2005 This document contains Appendix one - Exempt company model - to the response to the Treasury's Discussion Paper on UK Real Estate Investment Trusts published in March 2005. |
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UK Real Estate Investment Trusts: Appendix two and three (pdf, 206KB) Source: Policy document, British Property Federation (BPF), Investment Property Forum (IPF), Royal Institute of Chartered Surveyors (RICS), May 2005 This document contains Appendix two and three - The taxable company - to the response to the Treasury's Discussion Paper on UK Real Estate Investment Trusts published in March 2005. |
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UK Real Estate Investment Trusts: Appendix four and five (pdf, 206KB) Source: Policy document, British Property Federation (BPF), Investment Property Forum (IPF), Royal Institute of Chartered Surveyors (RICS), May 2005 This document contains Appendix four and five - Grouping issues and other issues - to the response to the Treasury's Discussion Paper on UK Real Estate Investment Trusts published in March 2005. |
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Promoting More Flexible Investment in Property - Response to HMT & Inland Revenue Consultation Document - Summary structure and investment criteria (pdf, 856KB) Source: Policy document, British Property Federation (BPF), Investment Property Forum (IPF), Royal Institute of Chartered Surveyors (RICS), Jul 2004 On 17 March 2004, HM Treasury published a Consultation Document: "Promoting more flexible investment in property: a consultation", with the objective of seeking "views on how a new vehicle for investing in property might be structured in order to meet the Government's objectives to encourage an efficient and flexible property investment market, with fairness for all taxpayers". This, and the following documents, are the response documents from the BPF, IPF and RICS |
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Promoting More Flexible Investment in Property - Response to HMT & Inland Revenue Consultation Document - Introduction and summary (pdf, 121KB) Source: Policy document, British Property Federation (BPF), Investment Property Forum (IPF), Royal Institute of Chartered Surveyors (RICS), Jul 2004 Summary and structure document. |
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Promoting More Flexible Investment in Property - Response to HMT & Inland Revenue Consultation Document - Answers part one (pdf, 986KB) Source: Policy document, British Property Federation (BPF), Investment Property Forum (IPF), Royal Institute of Chartered Surveyors (RICS), Jul 2004 Document providing part one of the answers. |
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Promoting More Flexible Investment in Property - Response to HMT & Inland Revenue Consultation Document - Answers part two (pdf, 908KB) Source: Policy document, British Property Federation (BPF), Investment Property Forum (IPF), Royal Institute of Chartered Surveyors (RICS), Jul 2004 Document providing part two of the answers. |
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Promoting More Flexible Investment in Property - Response to HMT & Inland Revenue Consultation Document - Glossaries and appendices (pdf, 34KB) Source: Policy document, British Property Federation (BPF), Investment Property Forum (IPF), Royal Institute of Chartered Surveyors (RICS), Jul 2004 Document providing glossaries and appendices. |
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