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Home / Simons-Taxes /Corporate tax /Part D7A Other special sectors /Division D7.11 Real estate investment trusts (REITs) /¸é·¡±õ°Õ²õ—m¾±²õ³¦±ð±ô±ô²¹²Ô±ð´Ç³Ü²õ / D7.1166 Joint ventures
Commentary

D7.1166 Joint ventures

Corporate tax

Inclusion in a group UK REIT is not restricted to the principal company and its 75% subsidiaries1. The proportion of the income and assets, and profits and gains of the UK property rental business of joint venture companies or groups that are held by a member of a REIT group may,

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