IFM28000 - Real Estate Investment Trust : Distributions: Contents

1. IFM28005

   Real Estate Investment Trust : Distributions: general
2. IFM28008

   Real Estate Investment Trust : Distributions: The distribution requirement : CTA2010/S530
3. IFM28010

   Real Estate Investment Trust : Distributions: attribution rules: CTA2010/S550
4. IFM28015

   Real Estate Investment Trust : Distributions: attribution rules: category (a) – 100% UK REIT investment profits: CTA2010/S550(2)(a)
5. IFM28020

   Real Estate Investment Trust : Distributions: attribution rules: category (aa) – 90% mandatory distribution: CTA2010/S550(2)(aa)
6. IFM28023

   Real Estate Investment Trust : Distributions: attribution rules: category (a) and (aa) – mandatory distribution: examples
7. IFM28025

   Real Estate Investment Trust : Distributions: attribution rules: category (b) - income from taxable activities: CTA2010/S550(2)(b)
8. IFM28028

   Real Estate Investment Trust : Distributions: attribution rules: category (b) - income from taxable activities: examples
9. IFM28030

   Real Estate Investment Trust : Distributions: attribution rules: category (c) - other income of the property rental business: CTA2010/S550(2)(c)
10. IFM28033

    Real Estate Investment Trust : Distributions: attribution rules: category (c) - other income of the property rental business: consequences of Category (b) choices: example
11. IFM28034

    Real Estate Investment Trust : Distributions: attribution rules: category (c) - other income of the property rental business: examples
12. IFM28035

    Real Estate Investment Trust : Distributions: attribution rules: category (d) - gains of the property rental business: CTA2010/S550(2)(d)
13. IFM28040

    Real Estate Investment Trust : Distributions: attribution rules: category (e) – other: CTA2010/S550(2)(e)
14. IFM28045

    Real Estate Investment Trust : Distributions: attribution rules: interim distributions: CTA2010/S550
15. IFM28050

    Real Estate Investment Trust : Distributions: attribution rules: first accounting period as a UK-REIT: CTA2010/S550
16. IFM28053

    Real Estate Investment Trust : Distributions: attribution rules: first accounting period as a UK-REIT: example
17. IFM28054

    Real Estate Investment Trust : Distributions: attribution rules: Takeovers/mergers: CTA2010/S550
18. IFM28055

    Real Estate Investment Trust : Distributions: attribution rules: leaving the regime and liquidations: CTA2010/S550 and S548(2) and (4)
19. IFM28060

    Real Estate Investment Trust : Distributions: administration by UK-REIT: SI2006/2867
20. IFM28065

    Real Estate Investment Trust : Distributions: administration: quarterly returns: SI2006/2867
21. IFM28070

    Real Estate Investment Trust : Distributions: administration: reconciliations: SI2006/2867
22. IFM28075

    Real Estate Investment Trust : Distributions: administration: attribution: example
23. IFM28080

    Real Estate Investment Trust : Distributions: administration: quarterly returns and reconciliation: example
24. IFM28085

    Real Estate Investment Trust : Distributions: administration: attributions and reconciliation: summary of examples
25. IFM28090

    Real Estate Investment Trust : Distributions: administration: attributions and reconciliation: summary of examples
26. IFM28095

    Real Estate Investment Trust : Distributions: administration: attributions and reconciliation: summary of examples
27. IFM28115

    Real Estate Investment Trust : Distributions: administration: quarterly returns: due dates, assessments etc
28. IFM28120

    Real Estate Investment Trust : Distributions: administration: quarterly returns: mistakes : SI2006/2867
29. IFM28125

    Real Estate Investment Trust : Distributions: administration: gross payment: SI2006/2867/Reg 7
30. IFM28200

    Real Estate Investment Trust : Distributions: manufactured payments: background
31. IFM28210

    Real Estate Investment Trust : Distributions: manufactured payments: manufactured PIDs
32. IFM28220

    Real Estate Investment Trust : Distributions: manufactured payments: deduction of tax
33. IFM28230

    Real Estate Investment Trust : Distributions: dividend strips
34. IFM28240

    Real Estate Investment Trust : Distributions: dividend strips: taxation of seller