000			01144cab a2200181 4500
001			##L132264
008			060123n2006 000 0 eng u
035			_a(Sirsi) u132264
041	0		_aeng
100	1		_aSharma, Hira
245	0	0	_aREIT on
260			_c2006
490		0	_aTaxation _v156(4041) 19 January 2006, 391-394(4)
520			_aReviews the draft legislation recently issued by HMRC governing the introduction of a UK real estate investment trust (L131946). REIT is highly successful medium for real estate investment in North America, and although it is only just emerging in Europe, there are hopes that in time its model will develop into the global standard for property investment. It is anticipated that this in turn will open up real estate markets to a broader community of investor and a wider spectrum of real estate asset class. The article provides some guidance notes relating to its benefits, taxation of activities and investors, qualifying conditions and how to be elected into the regime.
590			_aIKA310106
690			_aPROPERTY-PROPERTY FINANCE AND INVESTMENT-REAL ESTATE INVESTMENT TRUSTS
942			_n0
999			_c76381 _d76381