Property funds

Property funds guidance:

Click here to download the latest Fund Management 2019 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are covered in...

Practice Note

In order for a Property Authorised Investment Fund (PAIF, or, as HMRC refers to them in regulations and its published guidance, Property AIF) to operate within the PAIF...

Practice Note

As well as ensuring they continue to meet the conditions for the tax regime under which they operate, Property Authorised Investment Funds (PAIFs, or, as HMRC refers to...

Practice Note

The intention of the tax regime for property authorised investment funds (PAIFs, or, as HMRC refers to them in regulations and its published guidance, Property AIFs) is...

Practice Note

The tax regime for Property Authorised Investment Funds (PAIFs, or, as HMRC refers to them in regulations and its published guidance, Property AIFs) is designed to create...

Practice Note

The regime for property authorised investment funds (PAIFS, or as HMRC refers to them in regulations and its published guidance, Property AIFs) applies to UK open-ended...

Practice Note

The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced in 2008. It created...

Practice Note

Produced in partnership with Martin Shah of Simmons & Simmons LLP; material originally written by Charles Goddard of Rosetta Tax LLP The regime for UK real estate...

Practice Note

Produced in partnership with Martin Shah of Simmons & Simmons LLP; material originally written by Charles Goddard of Rosetta Tax LLP This Practice Note examines the...

Practice Note

Produced in partnership with Martin Shah of Simmons & Simmons LLP; material originally written by Charles Goddard of Rosetta Tax LLP In order to be within the regime for...

Practice Note

Produced in partnership with Martin Shah of Simmons & Simmons LLP; material originally written by Charles Goddard of Rosetta Tax LLP The UK real estate investment trust...

Practice Note

Produced in partnership with Martin Shah of Simmons & Simmons LLP; material originally written by Charles Goddard of Rosetta Tax LLP This Practice Note examines the tax...

Practice Note

The regime for real estate investment trusts (REITs or, as they are officially referred to, UK REITs) requires a number of conditions to be satisfied (with relaxation in...

Practice Note