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Contents

Official guidance
Investment Funds Manual

IFM29000 · Real Estate Investment Trust : Miscellaneous

  • IFM29005 · Funds awaiting reinvestment : CTA2010/S547
  • IFM29010 · Indirect ownership of property
  • IFM29015 · Indirect ownership of property: Balance of business conditions
  • IFM29020 · Indirect ownership of property: Exemption from tax
  • IFM29025 · Indirect ownership of property: Property rental business conditions
  • IFM29030 · Indirect ownership of property: summary
  • IFM29040 · Indirect ownership of property: non-resident unit trusts
  • IFM29100 · Insurance companies holding shares in a UK-REIT: TCGA1992/S212
  • IFM29200 · Real Estate Investment Trust :Miscellaneous: transfers within a group: TCGA1992/S171
  • IFM29220 · Availability of group relief: CTA2010/S601
  • IFM29225 · Availability of group relief: example
  • IFM29230 · Controlled foreign companies
  • IFM29300 · Real Estate Investment Trust :Cancellation of a tax advantage: CTA2010/S545
  • IFM29400 · Real Estate Investment Trust :Prescribed arrangements: 2009/3315 - Real Estate Investment Trusts (Prescribed Arrangements) Regulations 2009
  1. Investment Funds Manual
  2. Real Estate Investment Trust : Miscellaneous: contents

IFM29000 | Real Estate Investment Trust : Miscellaneous: contents

From HM Revenue & Customs · Investment Funds Manual

Contents14 entries

  1. IFM29005Real Estate Investment Trust : Miscellaneous: funds awaiting reinvestment : CTA2010/S547
  2. IFM29010Real Estate Investment Trust : Miscellaneous: indirect ownership of property
  3. IFM29015Real Estate Investment Trust : Miscellaneous: indirect ownership of property: Balance of business conditions
  4. IFM29020Real Estate Investment Trust : Miscellaneous: indirect ownership of property: Exemption from tax
  5. IFM29025Real Estate Investment Trust : Miscellaneous: indirect ownership of property: Property rental business conditions
  6. IFM29030Real Estate Investment Trust : Miscellaneous: indirect ownership of property: summary
  7. IFM29040Real Estate Investment Trust : Miscellaneous: indirect ownership of property: non-resident unit trusts
  8. IFM29100Real Estate Investment Trust : Miscellaneous: insurance companies holding shares in a UK-REIT: TCGA1992/S212
  9. IFM29200Real Estate Investment Trust :Miscellaneous: transfers within a group: TCGA1992/S171
  10. IFM29220Real Estate Investment Trust : Miscellaneous: availability of group relief: CTA2010/S601
  11. IFM29225Real Estate Investment Trust : Miscellaneous: availability of group relief: example
  12. IFM29230Real Estate Investment Trust : Miscellaneous: controlled foreign companies
  13. IFM29300Real Estate Investment Trust :Cancellation of a tax advantage: CTA2010/S545
  14. IFM29400Real Estate Investment Trust :Prescribed arrangements: 2009/3315 - Real Estate Investment Trusts (Prescribed Arrangements) Regulations 2009
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