1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

25.3Real Estate Investment Trusts (“REITS”) TCA97 s153(4A), s172D(3B) A REIT is a listed company which is exempt from corporation tax on income and gains related to rental investment property. Th...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016