United Kingdom


  • Service: Tax
  • Industry: Real Estate
  • Type: Business and industry issue
  • Date: 04/11/2011

Property authorised investment funds 

The introduction of the UK Property Authorised Investment Fund ("PAIF") tax regime in 2008 was a welcome addition to the UK funds landscape.
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However, the lack of market take-up has caused promoters and advisers to question the attractiveness of the PAIF vehicle. While the economic downturn in property has been a significant reason for the lack of new PAIFs, there are a number of other factors which are likely to have played their part which are covered further in our briefing.