The tables below demonstrate the enhanced returns that may arise from investing in a UK REIT as compared with investing in a normal taxable UK company, from the perspective of different potential investors.

Please note that these examples are based on the assumption that the profits of the REIT are distributed as a PID and the after tax profits of a taxable company are distributed as a normal dividend.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.