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SI aims to simplify borrowing for REITs

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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
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