BECOMING A UK-REIT 01
CONTENTS
BECOMING A UK-REIT BDO'S Credentials
02 03 05 09 13 15 21 23 25
1. Introduction
2. What is a UK-REIT?
3. Potential benefits of becoming a UK-REIT 4. Taxation implications for shareholders
5. Issues to consider prior to making a decision to join the UK-REIT regime
6. Ongoing UK tax compliance and filing obligations 7. Implications of breaching the UK-REIT regime conditions
8. Preparing for listing
APPENDICES A Details of further key requirements and rules
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B Conditions required to become and remain a UK-REIT (without breaches)
C Breaching the UK-REIT regime conditions
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