An introduction to Jersey property unit trusts (JPUTs)
25 October 2007
http://tax.practicallaw.com/0-378-8553
Nick Kershaw of Ogier explains what Jersey property unit trusts (JPUTs) are, how they are established and why they are used for holding UK property. This practice note considers the current advantages of using JPUTs and contains a table comparing and contrasting JPUTs with UK real estate investment trusts (REITs).
