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Real estate company Capital & Counties Properties PLC, or Capco, converted to a U.K. real estate investment trust, effective Dec. 9.
The London-based company said the move follows the recent completion of its £425 million sale of its stakes in the Earls Court residential scheme in London.
In connection with the move, the company will no longer pay U.K. direct tax on profits and gains from qualifying rental business, subject to certain conditions.