Sarah Squires has contributed two notes to the recent British Tax Review’s Finance Act 2022 Notes. The first comments on the next tax regime for certain asset holdings companies set out in Schedule 2 Finance Act 2022 whilst the second note looks at the changes made by Finance Act 2022 to the UK REIT rules (and the context in which those changes are made).
The notes can be accessed below:
Qualifying AHCs: section 14 HERE
REITs: section 15 HERE
(This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as “Section 14 and Schedule 2: qualifying asset holding companies” and “Section 15 and Schedule 3: real estate investment trusts” in BTR, Issue 4, 2022 and is reproduced by agreement with the publishers.)”
