Transcription of UK Property Authorised Investment Funds - EY
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UK Property Authorised Investment Funds - EY
UK Property Authorised Investment Funds Time for another look? Summary A Property Authorised Investment fund (PAIF) is a tax efficient, UK. regulated Property fund vehicle, which provides investors with an open-ended alternative to listed UK REITs and other fund vehicles, as a means of accessing returns from professionally managed real estate portfolios. Originally introduced in 2006, take-up has been relatively slow, but a raft of regulatory changes affecting more traditional unregulated Funds in the last 12 months has led to renewed interest in this structure. A number of fund launches have followed and more are in the pipeline. The regime provides for UK tax exemption of Property rental profits and other Investment income, provided income is fully distributed to investors.
UK Property Authorised Investment Funds Time for another look? 1 Key features of a PAIF: An Authorised Investment Fund primarily invested in property No UK tax at fund level on income and gains generated
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