On 30 November 2006 HM Revenue & Customs (HMRC) published draft guidance on the UK Real Estate Investment Trusts (REITs) regime. This represents HMRC’s view on how the legislation (contained in the Finance Act 2006 and regulations made on 1 November 2006) will be interpreted and applied by HMRC. We will be updating our popular Q&As on REITs soon but please Click Here to read about some points of immediate note.
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The original publication date for this article was 01/12/2006.