Real estate investment trust REIT - Revision history

Designing Buildings at 08:24, 8 November 2020

2020-11-08T08:24:35Z

← Older revision		Revision as of 08:24, 8 November 2020
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	* [http://www.reit.com/ National Association of Real Estate Investment Trusts].		* [http://www.reit.com/ National Association of Real Estate Investment Trusts].

−	[[Category:Taxation]] [[Category:Cost_/_business_planning]] [[Category:Property_development]]	+	[[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Policy]] [[Category:Taxation]] [[Category:Cost_/_business_planning]] [[Category:Property_development]]

Designing Buildings at 09:39, 4 August 2020

2020-08-04T09:39:22Z

← Older revision		Revision as of 09:39, 4 August 2020
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	* Tax relief.		* Tax relief.
	* Tenant management organisation.		* Tenant management organisation.
		+	* Types of development.

−	=== External references ===	+	= External references =

	* [http://www.reit.com/ National Association of Real Estate Investment Trusts].		* [http://www.reit.com/ National Association of Real Estate Investment Trusts].

	[[Category:Taxation]] [[Category:Cost_/_business_planning]] [[Category:Property_development]]		[[Category:Taxation]] [[Category:Cost_/_business_planning]] [[Category:Property_development]]

Editor: Reverted edits by PaulCooper (talk) to last revision by Editor

2020-05-05T13:29:55Z

Reverted edits by PaulCooper (talk) to last revision by Editor

← Older revision		Revision as of 13:29, 5 May 2020
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−	A Real Estate Investment Trust (~~[https://payrollheaven.com/define/reit/~~ REIT]) is a company that owns and manages property on behalf of investors where revenue is principally (not less than 75%) derived from rent or interest on mortgages. As such, REITs receive special tax considerations. Owner-occupied properties are excluded from such trusts.	+	A Real Estate Investment Trust (REIT) is a company that owns and manages property on behalf of investors where revenue is principally (not less than 75%) derived from rent or interest on mortgages. As such, REITs receive special tax considerations. Owner-occupied properties are excluded from such trusts.

−	Many of the largest property development companies have, since their introduction in 2007, restructured themselves as publicly-quoted ~~[https://payrollheaven.com/define/reit/~~ REITs].	+	Many of the largest property development companies have, since their introduction in 2007, restructured themselves as publicly-quoted REITs.

	This structure offers certain tax advantages to investors as well as providing property investment opportunities to those investors who do not wish to invest directly into the property market, either commercial or retail, and who wish to be able to trade in and out of the asset class.		This structure offers certain tax advantages to investors as well as providing property investment opportunities to those investors who do not wish to invest directly into the property market, either commercial or retail, and who wish to be able to trade in and out of the asset class.

−	REITs are exempt from paying corporation tax or capital gains tax on profits, but must instead ~~payout~~ at least 90% of property income to investors in the form of dividends which are then subject to tax depending upon the circumstances of each investor. A withholding tax is applied at the time that dividends are paid.	+	REITs are exempt from paying corporation tax or capital gains tax on profits, but must instead pay out at least 90% of property income to investors in the form of dividends which are then subject to tax depending upon the circumstances of each investor. A withholding tax is applied at the time that dividends are paid.

	For these reasons, a REIT is an investment structure that appeals to the widest possible cross-section of potential investors, all of whom will have very differing income and tax considerations.		For these reasons, a REIT is an investment structure that appeals to the widest possible cross-section of potential investors, all of whom will have very differing income and tax considerations.

−	Typically, the REITs market offers the investor high yields and ~~[https://payrollheaven.com/define/~~liquidity~~/ liquidity]~~ not usually associated with the ownership of property. Investors can purchase individual REIT shares through the stock exchange or can invest in a fund that specialises in property holdings thereby spreading risk across the property sector. Generally, REIT investments apply to commercial buildings, shopping centres, warehousing and residential apartment blocks.	+	Typically, the REITs market offers the investor high yields and liquidity not usually associated with the ownership of property. Investors can purchase individual REIT shares through the stock exchange or can invest in a fund that specialises in property holdings thereby spreading risk across the property sector. Generally, REIT investments apply to commercial buildings, shopping centres, warehousing and residential apartment blocks.

	To become a REIT a company must be listed on a recognised stock exchange.		To become a REIT a company must be listed on a recognised stock exchange.

−	Subject to the rules, companies and groups can become REITs paying an entry charge on 2% of the value of their investment properties which can be spread with interest over four years. This is taxed at the main rate of ~~[https://payrollheaven.com/define/~~corporation-tax~~/ corporation tax]~~.	+	Subject to the rules, companies and groups can become REITs paying an entry charge on 2% of the value of their investment properties which can be spread with interest over four years. This is taxed at the main rate of corporation tax.

	No investor may have more than a 10% stake in a REIT.		No investor may have more than a 10% stake in a REIT.

−	On the condition that a REIT distributes at least 90% of its property income and capital gains by way of ~~[https://payrollheaven.com/define/dividend/~~ dividends], distribution is made without deduction of tax. While the investor will be taxed on the basis of property income it is not subject to capital gains tax. Effectively, it is a way of an investor benefiting by capital gain on property without having to pay ~~[https://payrollheaven.com/define/capital-gains-tax/~~ capital gains tax].	+	On the condition that a REIT distributes at least 90% of its property income and capital gains by way of dividends, distribution is made without deduction of tax. While the investor will be taxed on the basis of property income it is not subject to capital gains tax. Effectively, it is a way of an investor benefiting by capital gain on property without having to pay capital gains tax.

	= Related articles on Designing Buildings Wiki =		= Related articles on Designing Buildings Wiki =

PaulCooper at 10:35, 5 May 2020

2020-05-05T10:35:01Z

← Older revision		Revision as of 10:35, 5 May 2020
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	For these reasons, a REIT is an investment structure that appeals to the widest possible cross-section of potential investors, all of whom will have very differing income and tax considerations.		For these reasons, a REIT is an investment structure that appeals to the widest possible cross-section of potential investors, all of whom will have very differing income and tax considerations.

−	Typically, the REITs market offers the investor high yields and liquidity not usually associated with the ownership of property. Investors can purchase individual REIT shares through the stock exchange or can invest in a fund that specialises in property holdings thereby spreading risk across the property sector. Generally, REIT investments apply to commercial buildings, shopping centres, warehousing and residential apartment blocks.	+	Typically, the REITs market offers the investor high yields and [https://payrollheaven.com/define/liquidity/ liquidity] not usually associated with the ownership of property. Investors can purchase individual REIT shares through the stock exchange or can invest in a fund that specialises in property holdings thereby spreading risk across the property sector. Generally, REIT investments apply to commercial buildings, shopping centres, warehousing and residential apartment blocks.

	To become a REIT a company must be listed on a recognised stock exchange.		To become a REIT a company must be listed on a recognised stock exchange.

−	Subject to the rules, companies and groups can become REITs paying an entry charge on 2% of the value of their investment properties which can be spread with interest over four years. This is taxed at the main rate of corporation tax.	+	Subject to the rules, companies and groups can become REITs paying an entry charge on 2% of the value of their investment properties which can be spread with interest over four years. This is taxed at the main rate of [https://payrollheaven.com/define/corporation-tax/ corporation tax].

	No investor may have more than a 10% stake in a REIT.		No investor may have more than a 10% stake in a REIT.

−	On the condition that a REIT distributes at least 90% of its property income and capital gains by way of dividends, distribution is made without deduction of tax. While the investor will be taxed on the basis of property income it is not subject to capital gains tax. Effectively, it is a way of an investor benefiting by capital gain on property without having to pay capital gains tax.	+	On the condition that a REIT distributes at least 90% of its property income and capital gains by way of [https://payrollheaven.com/define/dividend/ dividends], distribution is made without deduction of tax. While the investor will be taxed on the basis of property income it is not subject to capital gains tax. Effectively, it is a way of an investor benefiting by capital gain on property without having to pay [https://payrollheaven.com/define/capital-gains-tax/ capital gains tax].

	= Related articles on Designing Buildings Wiki =		= Related articles on Designing Buildings Wiki =

PaulCooper at 10:28, 5 May 2020

2020-05-05T10:28:13Z

← Older revision		Revision as of 10:28, 5 May 2020
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−	A Real Estate Investment Trust (REIT) is a company that owns and manages property on behalf of investors where revenue is principally (not less than 75%) derived from rent or interest on mortgages. As such, REITs receive special tax considerations. Owner-occupied properties are excluded from such trusts.	+	A Real Estate Investment Trust ([https://payrollheaven.com/define/reit/ REIT]) is a company that owns and manages property on behalf of investors where revenue is principally (not less than 75%) derived from rent or interest on mortgages. As such, REITs receive special tax considerations. Owner-occupied properties are excluded from such trusts.

−	Many of the largest property development companies have, since their introduction in 2007, restructured themselves as publicly-quoted REITs.	+	Many of the largest property development companies have, since their introduction in 2007, restructured themselves as publicly-quoted [https://payrollheaven.com/define/reit/ REITs].

	This structure offers certain tax advantages to investors as well as providing property investment opportunities to those investors who do not wish to invest directly into the property market, either commercial or retail, and who wish to be able to trade in and out of the asset class.		This structure offers certain tax advantages to investors as well as providing property investment opportunities to those investors who do not wish to invest directly into the property market, either commercial or retail, and who wish to be able to trade in and out of the asset class.

−	REITs are exempt from paying corporation tax or capital gains tax on profits, but must instead ~~pay out~~ at least 90% of property income to investors in the form of dividends which are then subject to tax depending upon the circumstances of each investor. A withholding tax is applied at the time that dividends are paid.	+	REITs are exempt from paying corporation tax or capital gains tax on profits, but must instead payout at least 90% of property income to investors in the form of dividends which are then subject to tax depending upon the circumstances of each investor. A withholding tax is applied at the time that dividends are paid.

	For these reasons, a REIT is an investment structure that appeals to the widest possible cross-section of potential investors, all of whom will have very differing income and tax considerations.		For these reasons, a REIT is an investment structure that appeals to the widest possible cross-section of potential investors, all of whom will have very differing income and tax considerations.

Editor at 15:50, 30 October 2018

2018-10-30T15:50:50Z

← Older revision		Revision as of 15:50, 30 October 2018
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	* Leaseback.		* Leaseback.
	* Property ownership.		* Property ownership.
		+	* Real estate.
	* Speculative construction.		* Speculative construction.
	* Tax relief.		* Tax relief.

Editor at 14:51, 30 October 2018

2018-10-30T14:51:40Z

Editor at 12:30, 15 May 2018

2018-05-15T12:30:20Z

← Older revision		Revision as of 12:30, 15 May 2018
Line 9:		Line 9:
	For these reasons a REIT is an investment structure that appeals to the widest possible cross-section of potential investors, all of whom will have very differing income and tax considerations.		For these reasons a REIT is an investment structure that appeals to the widest possible cross-section of potential investors, all of whom will have very differing income and tax considerations.

−	Typically the REIT’s market offers the investor high yields and liquidity not usually associated with the ownership of property. Investors can purchase individual REIT shares through the stock exchange or can invest in a fund that specialises in property holdings thereby spreading risk across the property sector. Generally REIT investments apply to commercial buildings, shopping centres, warehousing and residential apartment blocks.	+	Typically, the REIT’s market offers the investor high yields and liquidity not usually associated with the ownership of property. Investors can purchase individual REIT shares through the stock exchange or can invest in a fund that specialises in property holdings thereby spreading risk across the property sector. Generally REIT investments apply to commercial buildings, shopping centres, warehousing and residential apartment blocks.

	To become a REIT a company must be listed on a recognised stock exchange.		To become a REIT a company must be listed on a recognised stock exchange.
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	No investor may have more than a 10% stake in a REIT.		No investor may have more than a 10% stake in a REIT.

−	On the condition that a REIT distributes at least 90% of its property income and capital gains by way of dividends, distribution is made without deduction of tax. While the investor will be taxed on the basis of property income it is not subject to capital gains tax. ~~So effectively~~ it is a way of an investor benefiting by capital gain on property without having to pay capital gains tax.	+	On the condition that a REIT distributes at least 90% of its property income and capital gains by way of dividends, distribution is made without deduction of tax. While the investor will be taxed on the basis of property income it is not subject to capital gains tax. Effectively, it is a way of an investor benefiting by capital gain on property without having to pay capital gains tax.

	= Find out more =		= Find out more =
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	* Developer.		* Developer.
	* Investment property.		* Investment property.
		+	* Investment Property Databank (IPD).
	* Leaseback.		* Leaseback.
	* Property ownership.		* Property ownership.

Editor at 11:56, 29 September 2017

2017-09-29T11:56:21Z

← Older revision		Revision as of 11:56, 29 September 2017
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	* Capital allowances.		* Capital allowances.
	* Developer.		* Developer.
		+	* Investment property.
	* Leaseback.		* Leaseback.
	* Property ownership.		* Property ownership.

Editor at 12:12, 14 July 2017

2017-07-14T12:12:34Z

← Older revision		Revision as of 12:12, 14 July 2017
Line 27:		Line 27:
	* Developer.		* Developer.
	* Leaseback.		* Leaseback.
		+	* Property ownership.
	* Speculative construction.		* Speculative construction.
	* Tax relief.		* Tax relief.

← Older revision		Revision as of 14:51, 30 October 2018
Line 1:		Line 1:
−	A Real Estate Investment Trust (REIT) is a company that owns and manages property on behalf of investors where revenue is principally (not less than 75%) derived from rent or interest on mortgages. As such ~~REIT’s~~ receive special tax considerations. Owner occupied properties are excluded from such trusts.	+	A Real Estate Investment Trust (REIT) is a company that owns and manages property on behalf of investors where revenue is principally (not less than 75%) derived from rent or interest on mortgages. As such, REITs receive special tax considerations. Owner-occupied properties are excluded from such trusts.

−	Many of ~~our~~ largest property development companies have, since their introduction in 2007, restructured themselves as publicly-quoted REITs.	+	Many of the largest property development companies have, since their introduction in 2007, restructured themselves as publicly-quoted REITs.

	This structure offers certain tax advantages to investors as well as providing property investment opportunities to those investors who do not wish to invest directly into the property market, either commercial or retail, and who wish to be able to trade in and out of the asset class.		This structure offers certain tax advantages to investors as well as providing property investment opportunities to those investors who do not wish to invest directly into the property market, either commercial or retail, and who wish to be able to trade in and out of the asset class.

−	~~REIT's~~ are exempt from paying corporation tax or capital gains tax on profits, but must instead pay out at least 90% of property income to investors in the form of dividends which are then subject to tax depending upon the circumstances of each investor. A withholding tax is applied at the time that dividends are paid.	+	REITs are exempt from paying corporation tax or capital gains tax on profits, but must instead pay out at least 90% of property income to investors in the form of dividends which are then subject to tax depending upon the circumstances of each investor. A withholding tax is applied at the time that dividends are paid.

−	For these reasons a REIT is an investment structure that appeals to the widest possible cross-section of potential investors, all of whom will have very differing income and tax considerations.	+	For these reasons, a REIT is an investment structure that appeals to the widest possible cross-section of potential investors, all of whom will have very differing income and tax considerations.

−	Typically, the ~~REIT’s~~ market offers the investor high yields and liquidity not usually associated with the ownership of property. Investors can purchase individual REIT shares through the stock exchange or can invest in a fund that specialises in property holdings thereby spreading risk across the property sector. Generally REIT investments apply to commercial buildings, shopping centres, warehousing and residential apartment blocks.	+	Typically, the REITs market offers the investor high yields and liquidity not usually associated with the ownership of property. Investors can purchase individual REIT shares through the stock exchange or can invest in a fund that specialises in property holdings thereby spreading risk across the property sector. Generally, REIT investments apply to commercial buildings, shopping centres, warehousing and residential apartment blocks.

	To become a REIT a company must be listed on a recognised stock exchange.		To become a REIT a company must be listed on a recognised stock exchange.

−	Subject to the rules, companies and groups can become ~~REIT’s~~ paying an entry charge on 2% of the value of their investment properties which can be spread with interest over four years. This is taxed at the main rate of corporation tax.	+	Subject to the rules, companies and groups can become REITs paying an entry charge on 2% of the value of their investment properties which can be spread with interest over four years. This is taxed at the main rate of corporation tax.

	No investor may have more than a 10% stake in a REIT.		No investor may have more than a 10% stake in a REIT.
Line 19:		Line 19:
	On the condition that a REIT distributes at least 90% of its property income and capital gains by way of dividends, distribution is made without deduction of tax. While the investor will be taxed on the basis of property income it is not subject to capital gains tax. Effectively, it is a way of an investor benefiting by capital gain on property without having to pay capital gains tax.		On the condition that a REIT distributes at least 90% of its property income and capital gains by way of dividends, distribution is made without deduction of tax. While the investor will be taxed on the basis of property income it is not subject to capital gains tax. Effectively, it is a way of an investor benefiting by capital gain on property without having to pay capital gains tax.

−	~~= Find out more =~~	+	= Related articles on Designing Buildings Wiki =
−		+
−	=== Related articles on Designing Buildings Wiki ===	+

	* Affordable housing.		* Affordable housing.