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HMRC internal manual

Investment Funds Manual

Real Estate Investment Trust : Property Rental Income : Contents

  1. IFM24005
    Real Estate Investment Trust : Property rental income : Calculation of property rental business profits: general: CTA2010/S599
  2. IFM24010
    Real Estate Investment Trust : Property rental income: capital allowances: general: CTA2010/S537
  3. IFM24015
    Real Estate Investment Trust : Property rental income: capital allowances: assets that move between the property rental and residual businesses: CTA2010/S555 and S557
  4. IFM24020
    Real Estate Investment Trust : Property rental business income: loan relationships and derivative contracts: general: CTA2010/S599(3)
  5. IFM24023
    Real Estate Investment Trust : Property rental business income: loan relationships and derivative contracts: interpretation: CTA2010/S599(4)
  6. IFM24025
    Real Estate Investment Trust : Property rental business income: loan relationships and derivative contracts: interest and netting off: CAT2010/S599(3)
  7. IFM24028
    Real Estate Investment Trust : Property rental business income: loan relationships and derivative contracts: partnership example
  8. IFM24029
    Real Estate Investment Trust : Property rental business losses
  9. IFM24030
    Real Estate Investment Trust : Property rental business income: Property rental business/Trading borderline: general
  10. IFM24035
    Real Estate Investment Trust : Property rental business income: Property rental income/ trading income borderline: specific
  11. IFM24040
    Real Estate Investment Trust : Property rental business income: investment/trading borderline: general
  12. IFM24045
    Real Estate Investment Trust : Property rental business income: investment/trading borderline: development
  13. IFM24048
    Real Estate Investment Trust : Property rental business income: investment/trading borderline: other examples
  14. IFM24050
    Real Estate Investment Trust : Property rental business income: investment/trading borderline: 3 year development rule: CTA2010/S556
  15. IFM24055
    Real Estate Investment Trust : Property rental business income: investment/trading borderline: refund of Entry Charge: CTA2010/S556(4)
  16. IFM24060
    Real Estate Investment Trust : Property rental business income: investment/trading borderline: 3-year development rule: interpretations: CTA2010/S556