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HMRC internal manual

Guidance on Real Estate Investment Trusts

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. GREIT
  3. GREIT06000

Leaving the regime: contents

  1. GREIT06005
    Overview
  2. GREIT06010
    Effects of cessation: on property rental business, losses and accounting periods
  3. GREIT06013
    Effects of cessation: on availability of relief for losses
  4. GREIT06015
    Effects of cessation: deemed sale and reacquisition of assets
  5. GREIT06020
    Termination by company
  6. GREIT06025
    Exit by HMRC notice
  7. GREIT06030
    Automatic termination
  8. GREIT06035
    Early exit
  9. GREIT06040
    Early exit: company notice within ten years of joining
  10. GREIT06045
    Early exit: Direction by HMRC
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