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HMRC internal manual

Investment Funds Manual

From:
HM Revenue & Customs
Published
5 July 2019
Updated:
17 April 2026 - See all updates

IFM29000 - Real Estate Investment Trust : Miscellaneous: contents

  1. IFM29005
    Real Estate Investment Trust : Miscellaneous: funds awaiting reinvestment : CTA2010/S547
  2. IFM29010
    Real Estate Investment Trust : Miscellaneous: indirect ownership of property
  3. IFM29015
    Real Estate Investment Trust : Miscellaneous: indirect ownership of property: Balance of business conditions
  4. IFM29020
    Real Estate Investment Trust : Miscellaneous: indirect ownership of property: Exemption from tax
  5. IFM29025
    Real Estate Investment Trust : Miscellaneous: indirect ownership of property: Property rental business conditions
  6. IFM29030
    Real Estate Investment Trust : Miscellaneous: indirect ownership of property: summary
  7. IFM29040
    Real Estate Investment Trust : Miscellaneous: indirect ownership of property: non-resident unit trusts
  8. IFM29100
    Real Estate Investment Trust : Miscellaneous: insurance companies holding shares in a UK-REIT: TCGA1992/S212
  9. IFM29200
    Real Estate Investment Trust :Miscellaneous: transfers within a group: TCGA1992/S171
  10. IFM29220
    Real Estate Investment Trust : Miscellaneous: availability of group relief: CTA2010/S601
  11. IFM29225
    Real Estate Investment Trust : Miscellaneous: availability of group relief: example
  12. IFM29230
    Real Estate Investment Trust : Miscellaneous: controlled foreign companies
  13. IFM29300
    Real Estate Investment Trust :Cancellation of a tax advantage: CTA2010/S545
  14. IFM29400
    Real Estate Investment Trust :Prescribed arrangements: 2009/3315 - Real Estate Investment Trusts (Prescribed Arrangements) Regulations 2009