A Real Estate Investment Trust (REIT) is a company that owns and manges property on behalf of its shareholders. A REIT can contain commercial and/or residential property and provide a way for investors to access the risks and rewards of holding property without having to buy property directly.



  • UK REITs are exempt from corporate tax on profits and gains from their UK qualifiing property rental businesses
  •  In return, UK REITs are required to distribute at least 90% of their taxable income to shareholders
  •  In this way taxation of income from property is moved from the corporate level to the investor level


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