20140601-market-valuation-of-uk-real-estate-investment-trust-legislation

Object Type: Asset
In Folder: CT ready for deletion

Expand to show object metadata

20140601-market-valuation-of-uk-real-estate-investment-trust-legislation

The research in this report examines an easily identifiable, highly visible and conceptually simple piece of legislation. The events surrounding the establishment of Real Estate Investment Trusts (REITs) in the UK provides an ideal setting in which to examine the ability of markets to interpret tax related events and disclosures. Evaluating the effect of the REIT legislation involves two distinct processes. Firstly, investors are required to understand the technical aspects of the legislation and secondly, apply this knowledge of the legislation to assess its effect on individual companies and their likely responses. This second stage requires a detailed understanding of individual companies, which in part is influenced by their tax and more general disclosures to date.

Dublin Core Metadata

title: Market valuation of UK real estate investment trust (REIT) legislation.

creator: Kevin Holland

subject: Financial services and regulation

subject: Personal taxation

subject: Income tax

subject: Corporation tax

description: The research in this report examines an easily identifiable, highly visible and conceptually simple piece of legislation. The events surrounding the establishment of Real Estate Investment Trusts (REITs) in the UK provides an ideal setting in which to examine the ability of markets to interpret tax related events and disclosures. Evaluating the effect of the REIT legislation involves two distinct processes. Firstly, investors are required to understand the technical aspects of the legislation and secondly, apply this knowledge of the legislation to assess its effect on individual companies and their likely responses. This second stage requires a detailed understanding of individual companies, which in part is influenced by their tax and more general disclosures to date.

publisher: ICAEW Charitable trusts

contributor: ICAEW Charitable Trust

date: 2014-06-01

type: text

format: pdf

identifier:

source:

language: en

relation:

coverage:

rights:

Show more ▼