UK
Ireland
Editions by Evelyn Partners: Reserved Investor Fund: everything you need to know
Join our webinar as our experts discuss the practical implications of this new fund and, tax features including stamp duty land tax seeding and the interaction with non-resident capital gains tax legislation
HMRC is progressing with the introduction of the Reserved Investor Fund (RIF), and has just closed the consultation on draft legislation. The purpose of this legislation is to create a new UK unauthorised contractual scheme as an alternative to existing UK fund structures. It is intended to be more flexible and less expensive. It will be targeted at professional and institutional investors, and will allow investors to be in broadly the same position as if they held the underlying assets directly.
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Time & Location
Agenda
During the recording we will:
- Provide an overview of the three types of RIF (UK property rich RIF, exempt investor RIF and a non-UK property RIF).
- Broadly discuss the tax implications of entering and operating within the RIF regime.
- Outline the interaction with other UK property structures.