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IFM28000 | Real Estate Investment Trust : Distributions: Contents

From HM Revenue & Customs · Investment Funds Manual

Contents34 entries

  1. IFM28005Real Estate Investment Trust : Distributions: general
  2. IFM28008Real Estate Investment Trust : Distributions: The distribution requirement : CTA2010/S530
  3. IFM28010Real Estate Investment Trust : Distributions: attribution rules: CTA2010/S550
  4. IFM28015Real Estate Investment Trust : Distributions: attribution rules: category (a) – 100% UK REIT investment profits: CTA2010/S550(2)(a)
  5. IFM28020Real Estate Investment Trust : Distributions: attribution rules: category (aa) – 90% mandatory distribution: CTA2010/S550(2)(aa)
  6. IFM28023Real Estate Investment Trust : Distributions: attribution rules: category (a) and (aa) – mandatory distribution: examples
  7. IFM28025Real Estate Investment Trust : Distributions: attribution rules: category (b) - income from taxable activities: CTA2010/S550(2)(b)
  8. IFM28028Real Estate Investment Trust : Distributions: attribution rules: category (b) - income from taxable activities: examples
  9. IFM28030Real Estate Investment Trust : Distributions: attribution rules: category (c) - other income of the property rental business: CTA2010/S550(2)(c)
  10. IFM28033Real Estate Investment Trust : Distributions: attribution rules: category (c) - other income of the property rental business: consequences of Category (b) choices: example
  11. IFM28034Real Estate Investment Trust : Distributions: attribution rules: category (c) - other income of the property rental business: examples
  12. IFM28035Real Estate Investment Trust : Distributions: attribution rules: category (d) - gains of the property rental business: CTA2010/S550(2)(d)
  13. IFM28040Real Estate Investment Trust : Distributions: attribution rules: category (e) – other: CTA2010/S550(2)(e)
  14. IFM28045Real Estate Investment Trust : Distributions: attribution rules: interim distributions: CTA2010/S550
  15. IFM28050Real Estate Investment Trust : Distributions: attribution rules: first accounting period as a UK-REIT: CTA2010/S550
  16. IFM28053Real Estate Investment Trust : Distributions: attribution rules: first accounting period as a UK-REIT: example
  17. IFM28054Real Estate Investment Trust : Distributions: attribution rules: Takeovers/mergers: CTA2010/S550
  18. IFM28055Real Estate Investment Trust : Distributions: attribution rules: leaving the regime and liquidations: CTA2010/S550 and S548(2) and (4)
  19. IFM28060Real Estate Investment Trust : Distributions: administration by UK-REIT: SI2006/2867
  20. IFM28065Real Estate Investment Trust : Distributions: administration: quarterly returns: SI2006/2867
  21. IFM28070Real Estate Investment Trust : Distributions: administration: reconciliations: SI2006/2867
  22. IFM28075Real Estate Investment Trust : Distributions: administration: attribution: example
  23. IFM28080Real Estate Investment Trust : Distributions: administration: quarterly returns and reconciliation: example
  24. IFM28085Real Estate Investment Trust : Distributions: administration: attributions and reconciliation: summary of examples
  25. IFM28090Real Estate Investment Trust : Distributions: administration: attributions and reconciliation: summary of examples
  26. IFM28095Real Estate Investment Trust : Distributions: administration: attributions and reconciliation: summary of examples
  27. IFM28115Real Estate Investment Trust : Distributions: administration: quarterly returns: due dates, assessments etc
  28. IFM28120Real Estate Investment Trust : Distributions: administration: quarterly returns: mistakes : SI2006/2867
  29. IFM28125Real Estate Investment Trust : Distributions: administration: gross payment: SI2006/2867/Reg 7
  30. IFM28200Real Estate Investment Trust : distributions: manufactured payments: background
  31. IFM28210Real Estate Investment Trust : distributions: manufactured payments: manufactured PIDs
  32. IFM28220Real Estate Investment Trust : Distributions: manufactured payments: deduction of tax
  33. IFM28230Real Estate Investment Trust : Distributions: dividend strips
  34. IFM28240Real Estate Investment Trust : Distributions: dividend strips: taxation of seller