REITs and the AIM Market

The Government set a key condition for conversion as the requirement for the entity to be listed on a “recognised stock exchange.” This excludes AIM listed companies thus potentially limiting the number of companies that can convert and impacting negatively on the issues the legislation was meant to tackle. In this briefing Marios Gregori, Real Estate Tax Director, examines how those already listed on AIM could potentially realise the benefits of becoming a REIT.

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