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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. GREIT12000

Group Conditions and Rules: contents

  1. GREIT12003
    Conditions for 'property rental business'
  2. GREIT12005
    Conditions for 'property rental business': owner-occupied
  3. GREIT12010
    Balance of business Conditions
  4. GREIT12015
    Balance of Business Conditions: income test
  5. GREIT12020
    Balance of business Conditions: asset test
  6. GREIT12025
    Distribution Condition
  7. GREIT12030
    Distribution Condition: legal impediment
  8. GREIT12035
    Maximum shareholding rule
  9. GREIT12050
    Interest cover test (profit: financing cost ratio)
  10. GREIT12055
    Interest cover test: consequences of breaching the limit
  11. GREIT12100
    Financial statements: basics
  12. GREIT12105
    Financial Statements: Joint Ventures
  13. GREIT12115
    Financial Statements: G (property rental business) and G (residual): general principles
  14. GREIT12120
    Financial Statements: G (property rental business) and G (residual): treatment of entities that are not wholly owned
  15. GREIT12125
    Financial Statements: G (property rental business) and G (residual): intra-group transactions
  16. GREIT12130
    Financial Statements: G (property rental business) and G (residual): other entities treated as opaque
  17. GREIT12135
    Financial Statements: G (property rental business) and G (residual): other entities treated as transparent
  18. GREIT12140
    Financial Statements: G (property rental business) and G (residual): other entities – table
  19. GREIT12145
    Financial Statements: G (property rental business) and G (residual): significant influence
  20. GREIT12150
    Financial Statements: financing costs
  21. GREIT12155
    Financial Statements: financing costs (External)
  22. GREIT12160
    Financial Statements: UK business of G (property rental business) (G (tax-exempt))
  23. GREIT12165
    Financial Statements: G (tax-exempt): entities that are not wholly owned
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