IFM26000 - Real Estate Investment Trust : Leaving the regime: contents

  1. IFM26005
    Real Estate Investment Trust : Leaving the regime: overview
  2. IFM26010
    Real Estate Investment Trust : Leaving the regime: effects of cessation: on property rental business and accounting periods: CTA2010/S579
  3. IFM26013
    Real Estate Investment Trust : Leaving the regime: effects of cessation: availability of relief for losses: CTA2010/S579 and S541
  4. IFM26015
    Real Estate Investment Trust : Leaving the regime: effects of cessation: deemed sale and reacquisition of assets: CTA2010/S579 and S580
  5. IFM26020
    Real Estate Investment Trust : Leaving the regime: termination by company/principal company: CTA2010/S571
  6. IFM26025
    Real Estate Investment Trust : Leaving the regime: exit by HMRC notice: CTA2010/S572
  7. IFM26030
    Real Estate Investment Trust : Leaving the regime: automatic termination: CTA2010/S578
  8. IFM26035
    Real Estate Investment Trust : Leaving the regime: early exit: CTA2010/S571
  9. IFM26040
    Real Estate Investment Trust : Leaving the regime: early exit: company notice within ten years of joining: CTA2010/S581
  10. IFM26045
    Real Estate Investment Trust : Leaving the regime: early exit: Direction by HMRC