Kevin Ashman, a tax partner at Lovells LLP, and Suzanne Price, an associate at Lovells LLP, look at the conditions of the new property authorised investment funds regime
Kevin Ashman a tax partner at Lovells LLP and Suzanne Price an associate at Lovells LLP look at the conditions of the new property authorised investment funds regime
A new taxation regime for investors in property was introduced on 6 April allowing them to combine tax-efficient property investment with the flexibility of investment through an open-ended vehicle. The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 introduce the property authorised investment fund or PAIF. The PAIF is an open-ended investment company (OEIC) which has elected to join the PAIF regime by giving notice to HMRC. The aim of the new regime is to level...
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Kevin Ashman, a tax partner at Lovells LLP, and Suzanne Price, an associate at Lovells LLP, look at the conditions of the new property authorised investment funds regime
Kevin Ashman a tax partner at Lovells LLP and Suzanne Price an associate at Lovells LLP look at the conditions of the new property authorised investment funds regime
A new taxation regime for investors in property was introduced on 6 April allowing them to combine tax-efficient property investment with the flexibility of investment through an open-ended vehicle. The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 introduce the property authorised investment fund or PAIF. The PAIF is an open-ended investment company (OEIC) which has elected to join the PAIF regime by giving notice to HMRC. The aim of the new regime is to level...
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