10 becoming a uk-reit
The UK-REIT regime is a stable regime that is strongly supported by both HM Treasury and HMRC, providing existing and potential UK‑REITs with relative certainty that the tax profile and advantages of UK-REITs should remain in place for the foreseeable future. The April 2022 changes to the taxation of UK‑REITs may lead to further growth in the number of UK-REITs. Whilst UK-REITs will remain only one of a number of structuring options available, various tax changes, implemented and mooted, provide an opportunity for all property investors to reconsider whether UK‑REIT status would be of benefit to them, either now or in the future.
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