Expert Resources

Free information from our team of lawyers about legal and practical aspects of corporate and investment structures. If you are interested in these areas, you may want to bookmark this page to check back regularly for new information.

Paul Sutton

Tax pitfalls when buying property SPVs

This article is kindly contributed by Caroline Fleet, Head of Property Taxes at Gabelle LLP. Caroline’s contact details are at the end of this article. Frequently, when purchasing a UK property, the sale takes place with the property held in a corporate or an offshore unit trust ‘wrapper’. Often the sale is undertaken in such a way, due to …
Paul Sutton

What is an Alternative Investment Fund?

The Alternative Investment Fund Managers Directive applies to alternative investment funds (AIFs) that are managed or marketed in the European Union. So what is an AIF? The AIFMD definition The definition set out in the Directive is as follows (in Article 4(1)(a): “‘AIFs’ means collective investment undertakings, including investment compartments …