Since changes in law in 2022, private UK real estate investment trusts (REITs) have become more popular as a holding vehicle for private equity real estate (PERE) managers investing in UK real estate and the UK’s new qualifying asset holding company (QAHC) has gained traction for investments in non-UK real estate and debt investments.
This GT Advisory provides a brief overview of the UK REIT regime before exploring why private UK REITs have become so popular and some of the key considerations for PERE managers looking at using UK REITs.