The UK as Fund Domicile of Choice?
Presented by Dechert LLP's Financial Services and Tax Practices
June 22, 2010
The proposed AIFM Directive and other investor considerations are prompting alternative and other fund managers to establish new regulated funds. While Luxembourg and Ireland are traditional jurisdictions for such funds, recent regulatory and tax changes have made the United Kingdom an attractive fund domicile. This seminar will examine each of these alternatives.
Tax developments and opportunities, including:
- Tax elected funds (TEFs)
- “White list” trading exemption
- Funds of hedge funds
Impact and opportunities for:
- UCITS schemes
- Non-UCITS retail schemes (NURS)
- Qualified investor schemes (QIS)
- Property funds (PAIFs)
- Master-feeder structures