Income and corporation tax
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(Sections 103–145 of the FA 2006) Real Estate Investment Trusts (REITs) were established by the Finance Act 2006. They are generally tax transparent, close-ended companies or trusts that hold, manage and maintain properties for investment. REITs are not subject to tax on rental income and chargeable gains within their tax-exempt business,...Explore the subscription options here to get full access to isurv, including downloads.
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