RDI is an income focused UK Real Estate Investment Trust (UK-REIT) with a diversified portfolio invested principally in the UK. The investment approach is driven by an in depth understanding of occupational demand including the impact of technology, transport and infrastructure investment. The portfolio has been repositioned in recent years to increase its weighting to London and the South East, and to provide greater exposure to our leading hotel and serviced office operating platforms. RDI is committed to delivering attractive income led total returns across the real estate cycle. The current strategic objectives of a lower leverage capital structure and more focused allocation of capital are targeted at delivering an industry leading and sustainable income return.
Introduction: Active vs. Passive Income
Operating a business through a corporation can lead to
significant deferral advantages over time. Those who choose to
operate their business through a corporation can take advantage of
the Small Business Deduction on active business income
earned in a corporation and pay a much reduced rate of corporate
tax until income is ultimately distributed to the shareholders.
However, there are certain pitfalls that can reduce the benefits
of operating a business through a corporation. The distinction
between active and passive business income
in the Tax Act comes as a surprise to most taxpayers who have never