Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial
|

SI aims to simplify borrowing for REITs

© Copyright LexisNexis 2024. All rights reserved.

03 January 2014
Issue: 4434 / Categories: News , Companies

Draft statutory instrument The Real Estate Investment Trust (Amendments to the CTA 2010 and Consequential Amendment) Regulations 2014 has been published.

It follows work begun in FA 2012, making the condition regarding the level of borrowing for a real estate investment trust (REIT) simpler to comply with.

Draft statutory instrument The Real Estate Investment Trust (Amendments to the CTA 2010 and Consequential Amendment) Regulations 2014 has been published.

It follows work begun in FA 2012, making the condition regarding the level of borrowing for a real estate investment trust (REIT) simpler to comply with.

Views are sought on regulation 2(3), which relates to the addition to the list of items to be taken into account in calculating the costs of debt finance. Comments should be sent via the HMRC site no later than 17 January.

Issue: 4434 / Categories: News , Companies
READERS' FORUM premium icon
Read All
Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?
FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
DEADLINE DATES
CASES premium icon
Read All
No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
MOST POPULAR
Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged
Copyright © 2024 LexisNexis
back to top icon