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The difference between these and REITs is the fact that they're regarded as as with any other company, so tax on dividends for the 2020-21 tax year is 7.5% for basic-rate taxpayers on any dividends over £2,000 in 2020-21 (unchanged from 2019-2. This increases to 32.5% and 38.1% for higher and additional-rate taxpayers respectively. The tax percentage then varies on property’s priced greater than this and may be from 3% around 8% with regards to the value. At the Dental Property Club, we recommend looking for property yields