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Official guidance
Investment Funds Manual

IFM26000 · Real Estate Investment Trust : Leaving the regime

  • IFM26005 · Overview
  • IFM26010 · Effects of cessation: on property rental business and accounting periods: CTA2010/S579
  • IFM26013 · Effects of cessation: availability of relief for losses: CTA2010/S579 and S541
  • IFM26015 · Effects of cessation: deemed sale and reacquisition of assets: CTA2010/S579 and S580
  • IFM26020 · Termination by company/principal company: CTA2010/S571
  • IFM26025 · Exit by HMRC notice: CTA2010/S572
  • IFM26030 · Automatic termination: CTA2010/S578
  • IFM26035 · Early exit: CTA2010/S571
  • IFM26040 · Early exit: company notice within ten years of joining: CTA2010/S581
  • IFM26045 · Early exit: Direction by HMRC
  1. Investment Funds Manual
  2. Real Estate Investment Trust : Leaving the regime: contents

IFM26000 | Real Estate Investment Trust : Leaving the regime: contents

From HM Revenue & Customs · Investment Funds Manual

Contents10 entries

  1. IFM26005Real Estate Investment Trust : Leaving the regime: overview
  2. IFM26010Real Estate Investment Trust : Leaving the regime: effects of cessation: on property rental business and accounting periods: CTA2010/S579
  3. IFM26013Real Estate Investment Trust : Leaving the regime: effects of cessation: availability of relief for losses: CTA2010/S579 and S541
  4. IFM26015Real Estate Investment Trust : Leaving the regime: effects of cessation: deemed sale and reacquisition of assets: CTA2010/S579 and S580
  5. IFM26020Real Estate Investment Trust : Leaving the regime: termination by company/principal company: CTA2010/S571
  6. IFM26025Real Estate Investment Trust : Leaving the regime: exit by HMRC notice: CTA2010/S572
  7. IFM26030Real Estate Investment Trust : Leaving the regime: automatic termination: CTA2010/S578
  8. IFM26035Real Estate Investment Trust : Leaving the regime: early exit: CTA2010/S571
  9. IFM26040Real Estate Investment Trust : Leaving the regime: early exit: company notice within ten years of joining: CTA2010/S581
  10. IFM26045Real Estate Investment Trust : Leaving the regime: early exit: Direction by HMRC
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