The following Banking & Finance practice note provides comprehensive and up to date legal information covering:
Notwithstanding the constraints imposed by the recent credit crisis, investing in real estate has grown significantly in popularity over the last few years.
There are a number of factors that make investing in this particular sector attractive. In particular, real estate offers:
good long term growth both in terms of the value of the asset itself and in relation to other assets such as equities and long term government bonds
low volatility compared to bonds and equities together with relatively high income
tangible assets which, unlike intangible assets, retain some intrinsic value for investors (in terms of sale or rental potential) even in an economic downturn, and
a distinct class of assets whose financial performance is not directly correlated to the general economic cycle and which allows investors to diversify their investment base
In choosing to invest in real estate in the UK investors have a number of options in terms of the investment vehicle they use in order to most efficiently realise their long term objectives. Some of the most popular vehicles include:
limited liability partnerships
general partnerships, and
corporate vehicles (Special Purpose Vehicles)
For information on REITs as a tax efficient way of investing in real estate, see Lexis®PSL Property Practice Note: UK REITs—the basics.
Limited partnerships (LPs) offer limited liability to investors provided that they are
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