Briefings and reports

Library of briefings and reports
The Finance Act 2012 has implemented a number of changes to the REIT regime. View full briefing
Investors in real estate funds are motivated by the prospect of enhanced returns on their investment, often as a result of being able to access expert management skills and new markets and sectors. In the aftermath of the financial crisis and downturn in real estate markets, investors want to reshape and strengthen the industry. View full briefing
UK REITs and takeovers View full briefing
The UK-REIT regime is set out in Part 4 of the Finance Act 2006 (as updated by the Finance Act 2007) and is supplemented by a number of regulations. It is also supported by guidance published by HM Revenue & Customs (HMRC). The regime for UK-REITs has been operational since 1 January 2007 and 18 listed UK property companies, including many of the largest property companies in the industry, have thus far converted to or listed with UK-REIT status. Entry to the regime is by notice to HMRC and does not necessitate a new form of corporate vehicle. View full briefing