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UK REIT briefing - The momentum continues

  • United Kingdom
  • Tax planning and consultancy


There are now approximately 70 UK Real Estate Investment Trusts. With a changing market landscape and major UK tax developments in the pipeline, the vehicle is now more relevant than ever.

Episode 1

This is the first of two papers looking at the key UK REIT conditions, dispelling some myths and considering what UK REITs may be used for and why they are likely to be an increasingly attractive choice of vehicle for investment into UK real estate.

Click here to read Episode 1

Episode 2

In our previous paper, we considered the basic principles of the UK REIT regime and why historic changes to the REIT rules and prospective changes to the UK tax landscape have made REITs an increasingly attractive structure for investment in UK real estate. In this paper, we discuss some of the further considerations in establishing a REIT, plus some less widely acknowledged processes and ongoing practicalities.

Click here to read Episode 2

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