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Real Estate Investment Trusts (REITs)


A REIT is a company that owns and manages income producing property, which can be commercial or residential. Most of this income is distributed to shareholders and in return the company is exempt from corporation taxes.

The returns from investing in a REIT are closely aligned with direct property investment, as the effect of “double taxation” at both the corporate and the investor level is removed.


The introduction of a UK-REIT regime, combined with the traditional strengths of London’s capital markets, has created exciting opportunities for the growth of the property investment sector. A UK-REIT enjoys all the benefits of any other company listed on the Main Market, in addition to the advantages outlined below. REITs are also an exciting new asset class for investors.


Read more about the benefits that UK-REITs can provide for both companies and investors in our dedicated REITs section.


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